Section 107 of the CGST Act, 2017 – Appeal -– Limitation- The intra court appeal filed by the writ petitioner against the order dated 11.04.2023 passed by the learned Single Bench refusing to grant any interim order. The petitioner challenged an order passed by the appellate authority rejecting the appeal on the ground of limitation. The court observed that the assessee had already paid tax at the rate of 12% on the ground that he is a government contractor, but the demand has been raised by computing the tax as 18%. The assessee having paid tax at the rate of 12% at the time of filing returns and also paid the 10% of the disputed tax as pre-deposit at the time of filing the appeal. One more opportunity can be granted to the assessee to produce proof to show that he is a registered government contractor.

Held that:- The Hon’ble High Court set aside the orders and remanded the matter back to the original authority, with a condition that the appellant shall pay a further sum of Rs.1 lakh and upon such payment, the said assessing officer shall consider the documents which the assessee may produce and examine as to whether the assessee was right in computing the tax at 12%. The assessing officer is directed to pass fresh orders on merits and in accordance with law.