JUDGMENT

Syed Qamar Hasan Rizvi, J.

Heard Shri Sachin Srivastava, learned counsel for the petitioner, Shri Har Govind Singh, learned Additional Chief Standing Counsel for the State-opposite parties and perused the record.

2. The present petition has been filed challenging the order dated 26.12.2022 passed by the Additional Commissioner, Grade-2 (Appeal), State Tax, Gonda, U.P. (Opposite Party No.2) under Section 107 (11) of the Central Goods and Services Tax/U.P. Goods and Services Tax (hereinafter referred to as 'the CGST/SGST) in ARN No.AD0907220271457/2022 dismissing the appeal filed by the petitioner and also the impugned order dated 14.07.2021 passed by the Deputy Commissioner, Commercial Tax/GST, Khand-4, Gonda, U.P. (Opposite Party No.3) passed under Section 74 (9) of the C.G.S.T./S.G.S.T.

3. The contention of the learned counsel for the petitioner is that the petitioner is a proprietor engaged in the business of supplying interlocking bricks, cement and construction materials and is registered with the Goods and Services Tax (GST) Authorities in the State of U.P.

4. On 20.05.2020, the opposite party no.3 i.e. Deputy Commissioner, Commercial Tax/GST, Khand-4, Gonda, U.P. issued a show-cause notice under Section 61 of the CGST/SGST in the FORM of GST, ASMT-10 by means of which, demand of GST on a total receipt of amount of Rs.1,10,67,891/- (One Crore Ten Lakh Sixty Seven Thousand Eight Hundred Ninety One Rupees) was made.

5. The contention of the learned counsel for the petitioner is that the said total amount received by the petitioner's firm includes taxable amount and GST which has already been deposited through FORM GSTR-3B.

6. The case of the petitioner is that due to the outbreak of COVID-19 Pandemic in the year 2020-21, the office of Auditor/Staff of the petitioner's firm was not working in routine manner and on account of this reason, the petitioner could not receive the said notice nor did he reply to it. However, in pursuance of the aforesaid notice, the opposite party no.3 (Deputy Commissioner, Commercial Tax/GST, Khand-4, Gonda) under Section 74 (9) of the CGST/SGST Act passed an ex-parte order dated 14.07.2021 whereby set apart the tax already deposited by the petitioner through Form GSTR-3B and demanded a fresh 18% GST on the total receipt amount of Rs.1,10,67,891/- (One Crore Ten Lakh Sixty Seven Thousand Eight Hundred Ninety One Rupees) along with the interest and penalty. The petitioner, on 19.07.2022, preferred an appeal under Section 107 (1) of the CGST/SGST Act against the order dated 14.07.2021 but the opposite party no.2 (Additional Commissioner, Grade-2 (Appeal), State Tax, Gonda, U.P.) dismissed the said appeal vide order dated 26.12.2022 on the ground that the same was filed beyond the period of limitation.

7. The learned counsel for the petitioner for justification to the delay in filing the aforesaid appeal has submitted that the petitioner fell seriously ill for which he was continuously under medical treatment from 05.02.2021 to 19.07.2022 for his acute illness, namely Pott's Spine (Spinal Tuberculosis). He has also annexed the photocopy of the medical/fitness certificate dated 19.07.2022 issued by the District T.B. and Chest Centre, District Hospital Campus, Gonda as Annexure No.5 to the present writ petition. He further submits that immediately after recovery, on 19.07.2022, the petitioner preferred the aforesaid appeal under Section 107 (1) of the CGST/SGST Act challenging the order dated 14.07.2021 but the opposite party no.2 (Additional Commissioner, Grade-2 (Appeal), State Tax, Gonda, U.P.) without taking into consideration the bona fide delay in filing the appeal has dismissed the appeal vide order date