Home GST Allahabad HC to CBIT, Extension of Time for Appealing Against Order U/S 73 and 74 Can Also Apply to Orders U/S 129, 130

Allahabad HC to CBIT, Extension of Time for Appealing Against Order U/S 73 and 74 Can Also Apply to Orders U/S 129, 130

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Allahabad HC to CBIT, Extension of Time for Appealing Against Order U/S 73 and 74 Can Also Apply to Orders U/S 129, 130

Allahabad High Court's Order for M/S Veira Electronics Private Limited

The Central Board of Oblique Taxes, Ministry of Finance to acknowledge extending the benefit of time extension to file a petition underneath part 107(1) of the Central Items and Companies Act, 2017 to orders handed underneath Part 129 and Part 130 of the Act, Allahabad Excessive Courtroom rendered.

On 2nd November 2023, the Central Board of Oblique Taxes and Customs, Ministry of Finance, issued Notification No. 53/23- Central Tax, extending the time to file an enchantment underneath Part 107(1) of the CGST Act until January 31, 2024, for orders handed underneath Part 73 and 74.

The applicant contended by stating that notification is discriminatory because it doesn’t prolong that benefit to orders issued underneath Sections 129 and 130 of the CGST Act that are penalty provisions. The federal government is required to see the hole construct, it argued.

The courtroom couldn’t situation the writ of mandamus rendering that the Central Authorities embody Sections 129 and 130 of the Act within the mentioned notification, noticed by the bench Justice Shekhar B. Saraf.

He famous that the federal government might acknowledge including these two sections within the talked about notification therefore the benefit that has been furnished for the orders handed underneath Sections 73 and 74 of the Act may be prolonged to Sections 129 and 130 of the Act.

He rendered the Central Board of Oblique Taxes, Ministry of Finance to concern the topic and adjourned the case sine dine with liberty to the applicant counsel to specify the case in exact time.

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