2023 (3) TMI 222

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....d 2. ORDER P.C. : Heard the learned counsel for the parties. 2. The Petitioner has challenged the order dated 31 May 2022 passed by Respondent No.1 in the appeal filed by the Petitioner against the order dated 15 April 2021. The Appellate Authority while dismissing the appeal has observed that the Petitioner ought to have filed application under section 30 of the Central Goods and Serv....

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....oner to file an Application before the Authority under Section 30 of the CGST Act. 10] In case the Application is fled by the Petitioner within 15 days from today under Section 30 of the CGST Act before the Authority, the Authority shall construe the same within limitation and take decision upon the Application on merits, expeditiously. 11] The Writ Petition is accordingly dispos....