2024 (12) TMI 1077

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....AK ROSHAN, J. 1. The instant writ application has been preferred by the petitioner for quashing and setting aside the order in Appeal No. 24/CGST/JSR/2023-24 dated 26.02.2024 (Annexure-6), passed by Additional Commissioner (Appeal) and consequential summary of the demand after issue of order by the Appellate Authority dated 26.02.2024 as contained in Form GST APL-04 (Annexure-6/1) issued by Additional Commissioner (Appeal) wherein the appeal preferred by petitioner has been rejected on the ground of being filed after expiry of period of limitation as prescribed under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter for short "CGST Act"). 2. The petitioner has further prayed quashing and setting aside the order for....

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.... filed an appeal after the period of limitation of three months and accordingly, the appeal was also rejected vide appellate order dated 26.02.2024. 6. Learned counsel for the petitioner submits that though initially, he was filing its return regularly through its accountant, however, his business was adversely affected due to non-releasing of bills by the recipient of the petitioner firm and only due to that reason he could not file the returns as mandated under the Act. Learned counsel further submits that though he filed a reply to the show cause notice, but the same was not considered and impugned order has been passed on 12.05.2022. He further contended that due to medical reasons, petitioner could not take part in day-to-day busines....