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MOLANA CONSTRUCTION COMPANY vs. CENTRAL GOODS AND SERVICE TAX DEPARTMENT & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

CHANDRASHEKHAR
KULDEEP MATHUR
Pet. Counsel
Raghu Raj Sharma
Res. Counsel
Kuldeep Vaishnav

Petitioner / Applicant

MOLANA CONSTRUCTION COMPANY

Respondent CENTRAL GOODS AND SERVICE TAX DEPARTMENT & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Jul 26, 2024
Order No.

D. B. Civil Writ Petition No. 12076/2024

Citation

2024(7) TAXREPLY 10396
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ORDER

ORDER PER This writ petition seeks to challenge the order dated 13th June 2024 passed by the Joint Commissioner of the Central Goods and Service Tax and Central Excise at Jodhpur whereby the order in appeal No. 430 (RSG) CGST/JDR/2024 was dismissed as barred by limitation. 2. The Joint Commissioner of the CGST referred to the provisions under Section 107 and the Circular No. 148/04/2021-GST dated 18th May 2021 and formed an opinion that beyond the period of three months with the extended period of further one month if the appeal under Section 107 of the CGST Act, 2017 is not filed, the same cannot be entertained by the appellate authority. The Joint Commissioner of the CGST also referred to a decision in “Plenuel Nexus Private Ltd. Vs. Additional Commissioner Headquarter” wherein the Kerala High Court rendered the following opinion. “8. The Commissioner of Central Excise (Appeals) as also the Tribunal being creatures of statute are not vested ....

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