2025 (2) TMI 665

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....Respondents Through: Mr. Arnav Kumar, SSC with Mr. Chetanya Kapoor, Adv. ORDER PER 1. The writ petitioner has approached this Court and seeks to invoke our jurisdiction under Article 226 of the Constitution, assailing the order passed by the Additional Commissioner acting as the appellate authority under the Central Goods and Services Tax Act, 2017 ["CGST"]. 2. The appeal of the writ petitioner....

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....that date and viewed in that light, the appeal would have fallen within the prescribed limitation of 90 days and thus liable to be filed upto 21 May 2023. 4. Insofar as the additional period of one month which the statute provides for the preferment of an appeal is concerned, the Additional Commissioner has merely observed that since no formal application for condonation had been moved, the praye....