2024 (5) TMI 1140

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.... Affidavit of service filed in Court today is retained with the record. 2. Challenging the order dated 8th June 2023 passed under Section WBGST/CGST Act 2017 (hereinafter referred to as the "said Act"), the petitioner had filed an appeal on 9th December 2023. 3. Admittedly, the appeal was barred by time as the same was filed beyond the prescribed period of limitation. The petitioner, however....

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....e is no bar for considering the application under Section 5 of the Limitation Act. In the backdrop as aforesaid he prays that upon consideration of the explanation, the delay may be condoned and the appeal be heard out on merits as the petitioner has a strong case on merits. 5. Mr. Siddiqui, learned advocate enters appearance for the State. 6. Heard the learned advocates appearing for the re....

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.... the explanation does not appear to be entirely satisfactory, however, for the ends of justice I am of the view that the delay in filing the appeal under Section 107 of the said Act should be and is accordingly condoned and the order dated 20th December 2023 issued in Form GST APL-02 stands set aside. The appeal is accordingly restored to its original file and number. 10. The appellate authorit....