Judicial Corner: GST: Where appeal filed by assessee beyond time limit prescribed under section 107(4) was dismissed as time barred, writ petition filed by assessee against same was to allowed as powers under article 226 are founded on justice, equity and good conscience and are exercised for public goods; Impugned order was to be set aside as provisions of section 107 could not be frustrated on mere technicalities and appeal was to be restored.(30.09.2024)

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GST:

HC can entertain writ petition against order passed by Joint Commissioner of CGST dismissing appeal as time barred:

Where appeal filed by assessee beyond time limit prescribed under section 107(4) was dismissed as time barred, writ petition filed by assessee against same was to allowed as powers under article 226 are founded on justice, equity and good conscience and are exercised for public goods; Impugned order was to be set aside as provisions of section 107 could not be frustrated on mere technicalities and appeal was to be restored.

 

[IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR, Shree Shakti Minerals Versus Commissioner, Central Goods and Service TaD.B. Civil Writ Petition No. 11763 of 2024, decided on 25-7-2024]