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VINOD KUMAR JAIN vs. ADDITIONAL COMMISSIONER (APPEALS) OF CHHATTISGARH STATE TAX (GST) ATAL NAGAR AND OTHERS
(Chhattisgarh High Court)

Hon'ble Judges:

P. SAM KOSHY

Pet. Counsel

Hari Agrawal

Res. Counsel

S. Dubey

Ramakant Mishra

Petitioner / Applicant	VINOD KUMAR JAIN
Respondent	ADDITIONAL COMMISSIONER (APPEALS) OF CHHATTISGARH STATE TAX (GST) ATAL NAGAR AND OTHERS
Court	Chhattisgarh High Court
State	Chhatisgarh
Date	Oct 7, 2020
Order No.	Writ Petition (T) No. 90 of 2020
Citation	2020(10) TAXREPLY 3421
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Section 73

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Section 107

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Summarize this case by TaxGPT in

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ORDER
1. The challenge in the present writ petition is to the order Annexure P-1 dated 30.06.2020 whereby the appeal preferred by the petitioner firm under Section 107 (1) of the CGST Act, 2017 has been rejected on the ground of the same being barred by limitation. 2. The contention of the learned counsel for the petitioners is that the order dated 27.06.2019 under section 73(9) of the GST Act passed by the assessing authority was never served upon the petitioner firm. He submits that the said order was never communicated physically to the petitioners nor did the petitioners find the same electronically uploaded to their GST portal and therefore, the petitioner firm was not in a position to promptly prefer an appeal. According to the petitioners, this aspect was brought to the notice of the appellate authority who has failed to consider the same and has mechanically rejected the appeal vide impugned order dated 30.06.2020. 3. Counsel for the petitioners further submits that subseq....