2024 (7) TMI 1297

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....nka Jindal & Mr. Nikhin Alex, Advs. For the Respondents Through: Mr. Akshay Amritanshu & Mr. Samyak Jain, Advs. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an Order-in-Appeal dated 08.05.2024 (hereafter the impugned order) whereby the petitioner's appeal against the order dated 04.11.2023, whereby the petitioner's petition for revoking the order cancelling....

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.... the stipulated period of three months provided under Section 107 (1) of the CGST Act. Moreover, the petitioner provided the explanation for such delay. He submitted that the concerned GST officer has raised a ticket for rectification of the order dated 04.11.2023 under Section 161 of the CGST Act and the same was also communicated to the petitioner. The petitioner was thus hopeful that its grieva....