2024 (3) TMI 325

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....For the Petitioner Mr. Srijan Sinha and Mr. Naveen Soni, Advocates. For the Respondents: Mr. Harpreet Singh, Sr. Standing Counsel with Mr. Jatin Kumar Gaur, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 15.01.2024 passed by the Commissioner of Central Tax Appeals-II whereby the appeal filed by the petitioner impugning the order in original dated 04.05.20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... with a delay of more than one month, Commissioner Appeals was not vested with the power to Condon the delay. 5. It is pointed out that the petitioner had filed the appeal through an online process on 02.09.2023. The date noticed in the impugned order, i.e. 25.09.2023 is the date when the petitioner physically filed the appeal after the filing done on 02.09.2023 through the online process. 6. It....