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SHREE SHAKTI MINERALS vs. THE COMMISSIONER & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

SHREE CHANDRASHEKHAR
KULDEEP MATHUR
Pet. Counsel
Avin Chhangani
Res. Counsel
Kuldeep Vaishnav

Petitioner / Applicant

SHREE SHAKTI MINERALS
Respondent THE COMMISSIONER & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Jul 25, 2024
Order No.

D. B. Civil Writ Petition No. 11763/2024

Citation

2024(7) TAXREPLY 10402
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ORDER

ORDER This writ petition seeks to challenge the order dated 11th 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.425 (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 with ....

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