HC Directs Govt. to Consider Extending Benefit of Time Limit Extension to File Appeal u/s 129 and 130 of CGST Act
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- Last Updated on 3 February, 2024
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Case Details: Veira Electronics (P.) Ltd. v. State of U.P - [2024] 159 taxmann.com 37 (Allahabad)
Judiciary and Counsel Details
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- Shekhar B. Saraf, J.
- Shubham Agrawal for the Petitioner.
- C.S.C. for the Respondent.
Facts of the Case
The petitioner was a registered dealer under GST. The Central Government issued a notification extending the time limit for filing appeal against orders passed under sections 73 and 74 and other provisions till 31-1-2024. The petitioner filed writ petition and contended that the notification was highly discriminatory as it only dealt with orders passed under sections 73 and 74 and did not take into account orders passed under sections 129 and 130.
High Court Held
The Honorable High Court noted that this Court is not in a position to issue a writ of mandamus directing the Central Government to include Sections 129 and 130 in the said notification. However, the Court was of the view that the government can very well consider adding these two Sections in the said notification. Therefore, the Court directed the Central Board of Indirect Taxes and Customs to look into this aspect of the matter at the earliest.
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