2021 (12) TMI 775

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....the Petitioner : Mr.Bharat Raichandani for MR.A.K.Rajaraman For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel for R2 & R3 ORDER The petitioner has challenged the impugned order dated 13.01.2021 in Order-In-Appeal No.1&2/2021-JC(GSTA-II). 2. By the impugned order the second respondent/Joint Commissioner has dismissed the appeal filed by the petitioner on the ground of limita....

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....wer to condone the delay beyond one month after expiry of the appeal period of three months by the Appellate Authority. Hence an Appeal filed beyond condonable period is liable to be dismissed as barred by limitation of time." 3. Appearing on behalf of the petitioner, the learned counsel for the petitioner has drawn attention to the decision of the Hon'ble Supreme Court in suo-motu proceedi....

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.... counsel for the petitioner has further drawn attention to the yet another order of the Hon'ble Supreme Court dated 23.09.2021 in Miscellaneous Application No.665 of 2021 in SMW(C)No.3 of 2020, wherein the time was further extended till 02.10.2021 on account of the Covid-19. 7. The learned Senior Standing Counsel for the respondent submits that appropriate orders shall be passed by this Cou....

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....and 23.09.2021. The second respondent ought to have taken note of the same and numbered the appeal and taken up the appeal for final hearing. 10. As a matter of fact, a Circular dated 20.07.2021 bearing reference in Circular No.157/13/2021-GST has also been issued wherein clarified the position. Paragraph 4(c) of the said Circular reads as under: ''4 (c) Appeals by taxpayers/ta....