2023 (8) TMI 237

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent : Mrs.K.Vasanthamala Government Advocate ORDER Mrs.K.Vasanthamala, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner has filed this writ petition for a direction to the respondent to accept the physical copy of the appeal and to condone the delay and consequently, to pass appropriate orders in the appeal on merits and in accordance with law. 3. The pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d, the Office of the Appellate Commissioner has declined to accept the same stating that the petitioner has filed the appeal beyond the condonable period prescribed under Section 107 of the respective GST enactments. 6. The learned counsel for the petitioner has placed reliance on the decision of the Hon'ble Supreme Court in ITC Limited Vs. Union of India, 1998 (101) E.L.T.9 (S.C.). 7. The l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that was filed by the petitioner on 03.07.2023 was beyond the condonable period of thirty days, after the expiry of the first 90 days on 26.06.2023. The Officers acting under the provisions of the GST Acts cannot entertain the appeal beyond the period of limitation and therefore, they have rightly rejected the same. 12. Considering the fact that the petitioner is a small-time trader, who wishes ....