2022 (12) TMI 89

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....ta Kumari, Advocate For the Respondent : M/s P.A.S Pati, Ranjana Mukherjee, Advocate (for CGST) Heard learned counsel for the parties. 2. The Joint Commissioner (Appeals) CGST, Ranchi has dismissed the Order-In-Appeal No. 269/CGST/RAN/2021 preferred by the petitioner vide order dated 29.11.2021 as having been filed after lapse of extended time limit of 1 month in terms of Section 107 (1) & (4) ....

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....e expired on 13.03.2020. As such, the petitioner could have preferred an appeal with an explanation within a further period of 1 month from 13.03.2020, which he failed to do and ultimately preferred the appeal on 25.09.2021. The delay in filing the appeal persuaded the learned appellate authority to reject the application on ground of limitation. However, the Apex Court in Suo Motu Writ Petition (....