2024 (3) TMI 1088

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....r the Respondents Through: Mr. Anurag Ojha, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 26.05.2023 whereby the appeal filed by the petitioner against order dated 05.07.2021 has been rejected being time-barred. 2. Petitioner on 18.05.2021 filed an application seeking refund of Rs 8,37,487/-. Pursuant to the said application, Petitioner was issued a S....

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.... She refers to page No. 30, which is the form GST APL-01 and an acknowledgment at page No. 31. She further refers to the impugned order dated 26.05.2023, particularly, paragraph 4.1, where in the Appellate Authority has held that the appeal was filed electronically on 12.07.2021 and the last date of filing of appeal was 04.10.2021. 6. Petitioner has been non-suited by the appellate order on the....