BISMILLA EARTH MOVERS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The instant writ petition under Articles 226 and 227 of the Constitution of India is filed assailing the order at Annexure-D dtd. 3/6/2023, passed by the 2nd respondent in proceedings bearing T.No.167/23-24.

(2.) Heard the learned counsel for the parties.

(3.) Facts leading to filing of this writ petition as revealed from the records narrated briefly are; the petitioner who is a proprietary concern, registered under the Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as 'the KGST Act of 2017') and under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the CGST Act of 2017'), is engaged in the business of excavation of earth at mining head and supplies trippers to iron factories situated in and around Sandur, Hospet and Bellary of Karnataka. The petitioner was issued with a Show Cause Notice under Sec. 65 of the KGST Act of 2017 by respondent No. 1 and in response to the said notice, petitioner had produced books of accounts/records and documents to the respondent No. 3 Office in connection with the audit proceedings. Respondent No. 3 after verifying all the records and books of accounts of the petitioner, had passed an order under Ss. 73(9), 50(1) and 50(2) of the KGST Act of 2017 and Sec. 5(1) of the Integrated Goods and Services Tax Act, 2017. The said order was passed on 27/12/2022. Assailing the said order, the petitioner had filed an appeal under Sec. 107 of the KGST Act of 2017 before the 2nd respondent-Appellate Authority. The said appeal was filed on 25/5/2023. Since the said appeal was filed after a delay of 59 days, the 2nd respondent had dismissed the appeal at the stage of admission, on the ground that he has no power to condone the delay of 59 days. It is under these circumstances, the petitioner is before this Court.