CGST Act | Time Extension For Filing Appeal Against Orders U/S 73, 74 Can Be Extended To Orders U/S 129, 130: Allahabad HC Asks CBIT To Consider

The Allahabad High Court, on Wednesday, directed the Central Board of Indirect Taxes, Ministry of Finance to consider extending the benefit of extension of time to file appeal under Section 107(1) of the Central Goods and Services Act, 2017 to orders passed under Section 129 and Section 130 of the Act.

The Central Board of Indirect Taxes and Customs, Ministry of Finance, issued Notification No. 53/23- Central Tax dated 2^nd November 2023, extending the time to file appeal under Section 107(1) of the CGST Act till January 31, 2024 for orders passed under Section 73 and 74.

Petitioner argued that the notification is discriminatory in nature as it does not extend the same benefit to orders passed under Sections 129 and 130 of the CGST Act which are penalty provisions. It was argued that the lacuna created must be looked into by the Government.

The bench comprising of Justice Shekhar B. Saraf observed that the Court cannot issue a writ of mandamus directing the Central Government to include Sections 129 and 130 of the Act in the said notification. However, he observed that “the Government can very well consider adding these two Sections in the said notification, so that the benefit that has been provided for the orders passed under Sections 73 and 74 of the Act can be extended to Sections 129 and 130 of the Act.”

Accordingly, he directed the Central Board of Indirect Taxes, Ministry of Finance to look into this aspect and adjourned the matter sine dine with liberty to the petitioner counsel to mention the case at the appropriate time.

Case Title: M/S Veira Electronics Private Limited vs. State Of U.P. And 2 Others 2024 LiveLaw (AB) 54 [WRIT TAX No. - 1188 of 2023]

Case Citation: 2024 LiveLaw (AB) 54

Counsel for Petitioner: Shubham Agrawal

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