2025 (2) TMI 730

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....ssed by Joint Commissioner (Appeals), Office of the Commissioner (Appeals), Central Goods and Services Tax & Central Excise, Bhopal in appeal number 599/GST/BPL/APPL/2023, and order dated 06.02.2023 passed by the Superintendent, CGST & Central Excise, Range-II, Division-I, Gwalior, in case number 10/SUPDT/GST/ADJ/R-II/DIV-I/2022-23. 2. It is submitted that against the order dated 06.02.2023, petitioner preferred an appeal which has been dismissed by order dated 15.10.2024 on the ground of delay. 3. Admittedly, the appeal was filed on 12.09.2023, i.e. after more than 7 months of passing of the impugned order. Section 107 of GST Act reads as under:- Section 107 :- Appeals to Appellate Authority : (1) Any person aggriev....

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....hall apply to such application. (4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month. (5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed. (6) No appeal shall be filed under sub-section (1), unless the appellant has paid-- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten per cent. of the remaining amount of t....

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.... of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order: Provided further that where the Appellate Authority is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 73 or section 74. (12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for det....