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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Appellant Granted Extension to File Appeal, Previous Dismissal Set Aside with Directive for Fair Procedural Review</h1> HC granted appellant opportunity to file appeal against Ext.P5 order by 15.05.2024, excluding period from 15.03.2024 to 15.05.2024. Single Judge's ... Right to statutory appeal under Section 107 of the CGST/SGST Acts - condonation of delay in filing statutory appeal - exclusion of period for computation of limitation - appellate authority to decide uninfluenced by prior judicial observations - no expression of opinion on meritsRight to statutory appeal under Section 107 of the CGST/SGST Acts - condonation of delay in filing statutory appeal - exclusion of period for computation of limitation - Permission granted to file a statutory appeal against Ext.P5 with exclusion of specified period from computation of limitation. - HELD THAT: - The writ petition challenging Ext.P5 was filed within the period that could be condoned for instituting an appeal under Section 107 of the CGST/SGST Acts. Having regard to the limited relief sought, the Court permitted the appellant to file an appeal against Ext.P5 on or before 15.05.2024 and directed that the period from 15.03.2024 to 15.05.2024 shall be excluded for the purpose of determining the limitation for filing such appeal. The direction was given to protect the appellant's statutory remedy in view of the earlier filing of the writ petition within the condonable period. [Paras 3]If the appellant files the appeal against Ext.P5 on or before 15.05.2024, the period 15.03.2024 to 15.05.2024 shall be excluded for computing limitation for that appeal.Appellate authority to decide uninfluenced by prior judicial observations - no expression of opinion on merits - Appellate Authority directed to decide the appeal independently and the Court refrained from expressing any opinion on merits. - HELD THAT: - The Court directed that any appeal filed pursuant to this order shall be disposed of by the Appellate Authority free from any observation contained in the Single Judge's judgment. The High Court explicitly clarified that it has not expressed any view on the merits of the matter, thereby leaving the substantive adjudication to the Appellate Authority. [Paras 3]The Appellate Authority shall adjudicate the appeal untrammelled by observations in the Single Judge's judgment and the High Court has not expressed any opinion on merits.Final Conclusion: Writ appeal disposed by permitting filing of statutory appeal against Ext.P5 with exclusion of the period 15.03.2024 to 15.05.2024 for limitation purposes; the Appellate Authority to decide the appeal independently; no opinion expressed on merits. The appellant filed a writ petition challenging order Ext.P5. Single Judge dismissed the writ petition as appellant failed to avail opportunities before original authority. Appellant filed writ petition within condonable period for appeal under CGST/SGST Acts. High Court permits appellant to file appeal against Ext.P5 order by 15.05.2024, excluding period from 15.03.2024 to 15.05.2024 for filing appeal. Appellate Authority to decide appeal without being influenced by Single Judge's judgment. No opinion expressed on merits of the matter.
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