2021 (4) TMI 1314

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.... MANINDER S. BHATTI PETITIONER (BY SHRI HIMANSHU KHEMUKA, ADVOCATE) RESPONDENTS (BY SHRI RITWIK PARASHAR, GOVERNMENT ADVOCATE) ORDER The petitioner has called in question the order dated 20.03.2020 by which the appeal preferred by the petitioner under Section 107 of Goods and Services Tax Act has been dismissed on the ground of limitation by the Appellate Authority-cum-Joint Commissioner of St....

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...., learned G.A. for respondent submits that in memorandum of appeal the petitioner just in one line made an effort to explain the delay of 17 days and the said explanation is not sufficient. The petitioner was required to explain the delay of each day. However, the petitioner in only one line submitted that as he was indisposed, he could not prefer an appeal within the time limit as prescribed unde....