Allahabad HC to CBIT, Extension of Time for Appealing Against Order U/S 73 and 74 Can Also Apply to Orders U/S 129, 130

The Central Board of Indirect Taxes, Ministry of Finance to acknowledge extending the advantage of time extension to file a petition under section 107(1) of the Central Goods and Services Act, 2017 to orders passed under Section 129 and Section 130 of the Act, Allahabad High Court rendered.

On 2nd November 2023, the Central Board of Indirect Taxes and Customs, Ministry of Finance, issued Notification No. 53/23- Central Tax, extending the time to file an appeal under Section 107(1) of the CGST Act till January 31, 2024, for orders passed under Section 73 and 74.

The applicant contended by stating that notification is discriminatory since it does not extend that advantage to orders issued under Sections 129 and 130 of the CGST Act which are penalty provisions. The government is required to see the gap build, it argued.

The court could not issue the writ of mandamus rendering that the Central Government include Sections 129 and 130 of the Act in the said notification, observed by the bench Justice Shekhar B. Saraf.

He noted that the government could acknowledge adding these two sections in the mentioned notification hence the advantage that has been furnished for the orders passed under Sections 73 and 74 of the Act can be extended to Sections 129 and 130 of the Act.

He rendered the Central Board of Indirect Taxes, Ministry of Finance to concern the subject and adjourned the case sine dine with liberty to the applicant counsel to specify the case in precise time.