2024 (9) TMI 1397

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.... the Petitioner : Manas Shukla For the Respondent : Dipak Seth, Manish Misra ORDER HON'BLE ALOK MATHUR, J. Heard learned counsel for the parties. By the impugned order dated 08.12.2023, the Additional Commissioner CGST (Appeals), Lucknow has rejected the appeal of the petitioner on the ground that the same is filed beyond the period of limitation. It is submitted by learned c....

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.... hardship of the petitioner, he could not arrange any counsel for filing the appeal and also on 20.07.2023, Managing Director of the petitioner had fallen seriously ill and was advised bed rest. He also annexed a copy of the medical certificate issued by Dr. Sanjay Pandey. It is stated that in the aforesaid circumstances, the deponent personally filed the appeal before the appellate authority. ....