2025 (3) TMI 607

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....ocate For Sri. S. Parthasarathi, Advocate). For the Respondents (By Sri. Aravind V Chavan, Advocate). ORAL ORDER The petitioner is before this Court under Article 226 of the Constitution of India, questioning Annexure-B, Order bearing No. MYS-SPP-ADC/JC(A)-090-2022-23-GST dated 29.12.2022 passed by respondent No. 2-Appellate Authority, by which the petitioner's appeal is rejected solely on t....

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....t. Further, learned counsel would submit that the amount of 10% statutory deposit was made five days later i.e., 07.12.2021, which was within the period of limitation. Learned counsel for the petitioner would submit that respondent No. 2-Appellate Authority committed grave error in dismissing the appeal without taking note of the fact that statutory deposit was made within limitation period. There....

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....ides for appeal against decision or order passed under the Act and it also prescribes three months time to file appeal from the date of communication of the order. Further, one month extended time is provided under Section 107 (4) of 2017 Act to file appeal and the said period could be condoned if acceptable cause is shown. 7. Section 107 (6) (b) of 2017 Act states that no appeal shall be filed u....