2023 (8) TMI 646

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....By this writ petition, petitioner has challenged the impugned order of the appellate authority under CGST Act dated 1st May, 2023 dismissing the appeal of the petitioner on the technical ground of filing certified copy of the order against which appeal was filed as beyond time. It is an admitted position that the appeal has been filed electronically within time but due to bonafide mistake of the ....