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The High Court dismissed the writ petition filed by the petitioner challenging the orders issued by the adjudicating authority u/s 62 of the CGST/SGST Acts. The Court held that the petitioner failed to file an appeal against the orders within the limitation period prescribed u/s 107 of the CGST/SGST Acts. Furthermore, the petitioner approached the High Court through a writ petition after an inordinate delay of four years from the date of issuance of the orders, which is another ground for dismissal. Consequently, the High Court declined to grant any relief to the petitioner under Article 226 of the Constitution of India.
The High Court dismissed the writ petition filed by the petitioner challenging the orders issued by the adjudicating authority u/s 62 of the CGST/SGST Acts. The Court held that the petitioner failed to file an appeal against the orders within the limitation period prescribed u/s 107 of the CGST/SGST Acts. Furthermore, the petitioner approached the High Court through a writ petition after an inordinate delay of four years from the date of issuance of the orders, which is another ground for dismissal. Consequently, the High Court declined to grant any relief to the petitioner under Article 226 of the Constitution of India.
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