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Judgment
ORDER:
Learned counsel Sri Kohir Bhaskar Reddy appears for the petitioner.
Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appears for respondents No.1, 3 and 4.
The writ petition has been preferred against the order-in-original dated 11.02.2025 accompanied by summary of the order in Form GST DRC-07 dated 18.02.2025 and the show cause notice dated 13.11.2024 accompanied by summary of the show cause notice in Form GST DRC-01 dated 24.11.2024 for the tax period April 2020 to March 2021.
The petitioner has approached this court alleging that the summary of the impugned order-in-original and the summary of the show cause notice are unsigned documents and they are not valid or authentic.
However, after some arguments, learned counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impugned order-in-original. He submits that some delay might have been occurred in approaching the appellate authority and therefore, the appellate authority may be directed to consider it sympathetically.
Learned Senior Standing Counsel for CBIC submits that the petitioner was at liberty to prefer an appeal against the impugned order-in-original taking all the grounds as are available in law and on facts before the appellate authority in respect of the subject tax period.
However, upon hearing the learned counsel for the parties, since the petitioner seeks liberty to prefer an appeal, we do not wish to comment on the merits of the contentions raised by the parties.
We grant liberty to the petitioner to prefer an appeal within a period of two weeks with statutory pre-deposit and a delay condonation application. The petitioner may take all such grounds of law and facts in the memo of appeal as are available to it. Needless to say, the appellate authority would consider the question of delay taking into account the aforesaid facts and circumstances and if he is satisfied on the point of delay, proceed to decide the appeal on merits in accordance with law.
The writ petition is accordingly disposed of with the aforesaid liberty. There shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.