Tenet Networks Private Ltd. Vs Gst Council And 3 Others (Allahabad High Court)
HC directs GST Council to consider granting extended time period for filing appeal for order passed under Section 129 and 130 of CGST Act
The Hon’ble Allahabad High Court in the case of Tenet Network (P.) Ltd v. GST Council [Writ Tax No. 361 of 2024 dated March 13, 2024] directed the Revenue Department (“the Respondent”) to take into consideration the submission made by the Petitioner that the benefit of Notification No. 53/2023-Central Tax dated November 02, 2023 for extended time period for filing of appeal for orders passed under Section 73 and 74 of the CGST Act, should also be extended to orders passed under Section 129 and 130 of the CGST Act.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Heard Sri Shubham Agarwal, counsel appearing on behalf of the petitioner, Sri B.K. Pandey, learned Additional Chief Standing Counsel and Sri Gaurav Mahajan, counsel appearing on behalf of the respondent no.4.
2. Counsel appearing on behalf of the petitioner submits that a notification has been issued bearing No.53/2023-Central Tax by the Central Board of Indirect Taxes and Customs, Ministry of Finance, dated November 2, 2023, wherein the time to file appeal under sub-section (1) of Section 107 of the Central Goods and Services Act, 2017 (hereinafter referred to as the “Act”) has been extended till January 31, 2024. He however, submits that this notification only deals with the orders passed under Sections 73 and 74 of the Act and does not take into account the orders passed under Sections 129 and 130 of the Act.
