2022 (6) TMI 762

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....BLE SHRI JUSTICE PRANAY VERMA PETITIONER (BY SHRI SWAPNIL SHAMRA, ADVOCATE) RESPONDENTS (BY SHRI NITIN SINGH BHATI, GOVERNMENT ADVOCATE) ORDER This petition under Article 226 of the Constitution of India has been preferred by the petitioner against the order dated 17.08.2021 (Annexure P/2) passed by the appellate authority and Joint Commissioner of Sales Tax, Indore whereby the appeal preferre....

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....der, the same is barred by time. 03. A perusal of the relevant provisions of Section 107 may be necessary which are as under : (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months....

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....s three months from the date on which the decision or order is communicated such person. The appeal preferred by the petitioner has been dismissed by merely observing that the same has been preferred after a period of three months from the date of passing of the order which reason cannot be sustained since appeal could be preferred within three months from the date on which the order was communica....