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VINOD AGARWAL vs. UNION OF INDIA & OTHERS
(Chhattisgarh High Court)

Hon'ble Judges:

RAVINDRA KUMAR AGRAWAL
Pet. Counsel
Shubham Tripathi
Res. Counsel
Ajay Kumrani

Petitioner / Applicant

VINOD AGARWAL

Respondent UNION OF INDIA & OTHERS
Court Chhattisgarh High Court
State

Chhatisgarh

Date Sep 20, 2024
Order No.

WPT No. 91 of 2024

Citation

2024(9) TAXREPLY 11427
Original Order
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ORDER

ORDER 1. The present petition has been filed by the petitioner against the impugned order dated 11.03.2024 (Annexure P/1) passed by the respondent No.2 arising out of the order dated 16.08.2021 (Annexure P/2) passed by the respondent No.3 whereby the respondent No.2 has dismissed the appeal filed by the petitioner under Section 107 of the Central Goods and Service Tax Act, 2017 (in short, the Act, 2017) on the ground that the appeal has not been filed within the limitation period. 2. Brief facts of the case are that, the petitioner is a proprietor of M/s Vinod Agarwal who was allotted various works from the government contract by the authority. He filed his return-1 and 3B as per the law for the period of 01.04.2019 to 31.03.2020. On 24.11.2020 the respondent authorities have issued notice under Rule-1A of Rule 142 of the CGST Rules in TRC-01A stating therein that there is mismatch of the amount in between GSTR-2A and GSTR-3A of Rs. 67,092/- and fixed the interest ....

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