2024 (3) TMI 47

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.... ORDER W.P.(C) No. 27471 of 2023 & I.A. No.13140 of 2023 This matter is taken up through hybrid arrangement. 2. The present writ petition is being entertained only because the Second Appellate Tribunal has not yet been constituted. 3. The petitioner has filed this writ petition challenging the 1st appellate order dated 31.03.2023 by the Joint Commissioner of State Tax(Appeal) CT & GST, Territ....

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.... Sunil Kumar Mishra, learned Standing Counsel vehemently contended that since there is delay in preferring the appeal, this Court may not be in a position to condone the delay beyond four months, particularly when appellate authority has not been vested with discretion to condone the delay beyond one month after lapse of three months from the date of communication of order impugned therewith. It i....

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....such view of the matter, let notice be issued to the opposite parties as well as Mr. P.K.Parhi, learned counsel for the Central Government taking into account the observation as made in Paragraph 4 who can better explain regarding non constitution of 2nd Appellate Court to deal with the GST matters. 8. Mr.Sunil Kumar Mishra, learned Standing Counsel for the department accepts notice for the oppos....