2025 (3) TMI 104

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....#39;BLE MR JUSTICE S.G. PANDIT For the Petitioner (By Sri. K M Shivayogiswamy, Adv.). For the Respondents: (By Sri. K Hemakumar, AGA). ORAL ORDER Learned Additional Government Advocate Sri. K. Hemakumar accepts notice for respondents. 2. The petitioner, registered dealer under the provisions of CGST/SGST Act, 2017 (for short, '2017 Act') is before this Court under Article 226 of the....

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....ed that the appeal was filed on the 90th day and it was within the time in terms of Section 107 of 2017 Act. Learned counsel would submit that the second respondent without examining as to whether the appeal filed was within the time and without providing an opportunity of hearing, dismissed the appeal solely on the ground of delay of two days in filing the appeal. Learned counsel would further su....

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....der is dated 20.12.2023 and on the same day, the order would be uploaded on the portal which the petitioner has failed to verify. 6. Having heard the learned counsel appearing for the parties and on perusal of the entire writ petition papers, I am of the view that second respondent ought to have exercised its power under Section 107 (1) and (2) of 2017 Act judiciously and ought to have entertai....

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....ught to have exercised its power under Section 107 (2) of 2017 Act, judiciously since the appeal was presented within the condonable period. The respondent No. 2 failed to apply its mind judiciously and failed to take a decision in terms of Section 107 (2) of 2017 Act. Moreover, if the second respondent-Appellate Authority was of the view that the appeal filed was beyond the period prescribed unde....