2024 (12) TMI 338

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....& JITENDRA JAIN, JJ. For the Petitioner: Mr Rahul C Thakkar, i/b C B Thakar,. For the Respondents: Mr J B Mishra, a/w Sangeeta Yadav,. PC:- 1. Heard learned counsel for the parties. 2. Leave is granted to attach the missing pages in the impugned order or to replace the impugned order so that a complete version is on record. Amendment to be carried out forthwith. Reverification is di....

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....eal on 28 November 2023. This appeal was instituted within 108 days of the order dated 16 November 2023. 6. Section 107 of the CGST Act 2017 states that the appeal must be ordinarily instituted within 3 months. However, suppose the appellate authority is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within 3 months. In that case, the appellate authori....

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....y 2024, fixed the next date for the personal hearing as 06 February 2024. 10. On the next date, i.e. 01 February 2024, the appellate authority changed its mind and emailed the petitioner that the hearing scheduled for 06 February 2024 had been cancelled. Before the petitioner could react, the appellate authority made the impugned order dated 31 January 2024, rejecting the petitioner's appeal on....