2025 (2) TMI 1001

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.... the Respondent : Mr. T.N.C. Kaushik, Additional Government Pleader(T) ORDER This writ petition has been filed by the petitioner seeking to call for the records in the impugned order No.RC No.493/2024/A2 passed by the 1st respondent on 19.11.2024 and quash the same; consequently to condone the delay in the case of appeal filed through online. 2. Mr.T.N.C.Kaushik, learned Additional Govern....

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....e mode and therefore, the online appeal was filed on 14.05.2024. However, the 1st respondent rejected the appeal for non-filing of the same through online mode within the time limit provided under Section 107 of the CGST/SGST Act. 5. Learned counsel appearing for the petitioner would further submit that the petitioner attempted to file the appeal through online mode within the time limit and si....

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....spondents 8. Considering the submission made by the learned counsel for the petitioner and the learned Additional Government Pleader appearing for the respondent, it appears that the appeal was dismissed since it was filed with the delay. In the present case, the appeal was filed with the delay of nearly 20 days due to the reason that the petitioner was not able to file the appeal through onlin....