2024 (6) TMI 549

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....ner : Mr. Boudhayan Bhattacharyya Ms. Stuti Bansal. For the Respondents : Mr. Ratan Banik Mr. Bishwa Raj Agarwal. 1. The petitioner has filed the present writ petition assailing the order dated (i) the notice of demand dated 21.04.2023 and (ii) appellate order dated 22.03.2023 vide which the appeal filed by the petitioner was dismissed on the ground of delay. 2. It is the case of the peti....

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....lant made the pre-deposit on 21.07.2022. However, the Appellate authority, while quoting Section 107 of the Act, refused to condone the delay in filing the Appeal and hence dismissed the same on the ground of delay. Appellate authority noted that there was a delay of 152 days in filing the Appeal. 3. Per contra, learned counsel for the respondent submits that the petitioner filed an appeal afte....

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.... v. Assistant Commissioner of Revenue, State Taxes, Cooch Behar Charge & Ors. 6. It has been categorically held that the appellate authority under the GST Act has power under law to condone the delay beyond 120 days. 7. In the present case, it is noted that the order in original was dated 08.02.2022 and the Appeal was filed on 21.07.2022. Hence after the deducting the statutory period of 90 ....