TaxTMI 
TaxTMI 
2023 (6) TMI 1186
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....onal Commissioner, Grade-2 (Appeal), State Tax, Gonda, U.P. (Opposite Party No.2) under Section 107(11) of the Central Goods and Services Tax/U.P. Goods and Services Tax (hereinafter referred to as 'the CGST/SGST) in ARN No.AD0907220271457/2022 dismissing the appeal filed by the petitioner and also the impugned order dated 14.07.2021 passed by the Deputy Commissioner, Commercial Tax/GST, Khand-4, Gonda, U.P. (Opposite Party No.3) passed under Section 74 (9) of the C.G.S.T./S.G.S.T. 3. The contention of the learned counsel for the petitioner is that the petitioner is a proprietor engaged in the business of supplying interlocking bricks, cement and construction materials and is registered with the Goods and Services Tax (GST) Authorities....
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.... 14.07.2021 but the opposite party no.2 (Additional Commissioner, Grade-2 (Appeal), State Tax, Gonda, U.P.) dismissed the said appeal vide order dated 26.12.2022 on the ground that the same was filed beyond the period of limitation. 7. The learned counsel for the petitioner for justification to the delay in filing the aforesaid appeal has submitted that the petitioner fell seriously ill for which he was continuously under medical treatment from 05.02.2021 to 19.07.2022 for his acute illness, namely Pott's Spine (Spinal Tuberculosis). He has also annexed the photocopy of the medical/fitness certificate dated 19.07.2022 issued by the District T.B. and Chest Centre, District Hospital Campus, Gonda as Annexure No.5 to the present writ peti....
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....M/s Eastern Machine Bricks and Tiles Industries Private Limited Versus State of U.P. and Others' (iv) Writ Tax No.265 of 2023, 'M/s Jambudwip Exports and Imports Ltd. Versus State of U.P. and Another'. 11. Having heard learned counsel for the petitioner, learned Additional Chief Standing Counsel for the State-Opposite Parties and perused the order passed by the First Appellate Authority. 12. Admittedly, the appeal was filed beyond time, however, in the peculiar set of facts and circumstances, the reason for delay prima facie, appears to be bona fide. 13. Learned Additional Chief Standing Counsel appearing on behalf of the State-Opposite Parties submits that he has no objection only to the extent that in case, the petitioner....