2021 (3) TMI 610

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....e order dated 14.09.2020 passed by the Additional Commissioner, Grade-II (Appeal), Commercial Tax, Aligarh. By that order, the said appeal authority has dismissed the petitioner's appeal filed under Section 129(3) of the Uttar Pradesh Goods & Services Tax Act, 2017 (hereinafter referred to as the 'Act') as time barred. 2. Undisputedly, the appeal was filed with a delay of 14 months ....