2023 (3) TMI 1360

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.... the Respondent : C.S.C.,A.S.G.I. ORDER HON'BLE DINESH KUMAR SINGH,J. 1. Heard learned counsel appearing for the petitioner and learned Additional Chief Standing Counsel appearing for the State. 2. Present petition under Article 226 of the Constitution of India has been filed impugning the order dated 27.03.2021 passed by Additional Commissioner Grade-2 (Appeal), Judicial region-IV, Commer....

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....number in the e-bill, on the value of goods being taken in the said vehicle, tax of Rs.97834/- and some amount of penalty was imposed by the adjudicating authority. 5. The petitioner filed an appeal under Section 129(3) of the Act, 2017 before the appellate authority against the said order passed by the adjudicating authority dated 08.03.2018. Despite several notices having been issued to the pet....

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....Tiwari, learned counsel appearing for the petitioner submits that because of spread of COVID-19 the petitioner did not appear before the appellate authority. However, there is no explanation coming in the present petition regarding delay of more than two years. The only ground, which has been taken in the present petition, regarding delay and laches is the petitioner did not get copy of the impugn....