2023 (3) TMI 568

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.... Respondent(s) : Mr. K. De, Addl. G.A. ORDER Heard Mr. B.N. Majumder, learned senior counsel appearing for the petitioner as well as Mr. K. De, learned Addl. G.A. appearing for the respondents. 2. The petitioner is a sole proprietorship firm and is engaged in the business of sale of different types of glasses. The respondent authorities had seized the vehicle and the goods on 20.09.2019 o....

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....hs from the date on which the order is communicated to such appellant. Sub-section 4 to Section 107 of the GST Act further provides that if the appellate authority may allow an appeal to be filed after three months or six months within a further period of one month. Therefore, the appellate authority is empowered to accept an appeal within seven months. 4. Mr. Majumder, learned senior counsel h....

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....limitation was over. There was no application for condonation before the appellate authority. 6. Mr. Majumder, learned senior counsel has submitted that the respondent No.2 while passing the impugned order although has taken note of the Hon'ble Apex Court but has abstained from exercising the power given to the appellate authority under Section 107(4) of the GST Act hence, the impugned order is....