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    <description>HC allowed petitioner&#039;s challenge to appeal rejection under CGST Act. The court found the Additional Commissioner erred by not applying the SC&#039;s pandemic-related limitation period extension. HC set aside the appellate order, directing the Appellate Authority to hear the appeal on merits and provide the petitioner an opportunity to present their case within the extended limitation period.</description>
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      <description>HC allowed petitioner&#039;s challenge to appeal rejection under CGST Act. The court found the Additional Commissioner erred by not applying the SC&#039;s pandemic-related limitation period extension. HC set aside the appellate order, directing the Appellate Authority to hear the appeal on merits and provide the petitioner an opportunity to present their case within the extended limitation period.</description>
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