2025 (3) TMI 773

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....n'ble Shri Justice Vivek Rusia For the Petitioner : Shri Manish Yadav - Advocate For the Respondent/State. : Shri Anand Soni - Additional A.G. ORDER PER: JUSTICE VIVEK RUSIA The petitioner has filed this present petition under Article 226 of the Constitution of India r/w Section 107 of Central GST Act, 2017 & M.P. GST Act, 2017 challenging the order dated 26.11.2024, whereby the....

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....v, learned counsel appearing on behalf of the petitioner submits that in view of the order passed by Division Bench of this Court in the case of Praveen Murarka Prop. M/s Modware India vs. CGST And Central Excise And Others in W.P. No.30569/2024 dated 5.02.2025, the matter may be remanded back to the Appellate Authority to consider and decide the appeal on merit. 4. Learned Additional A.G. appe....

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....ods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may prefer to Appellate Authority within three months from the date on which the decision or order is communicated to such person". As per sub-section (4) of Section 107 "The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appe....

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....to set out grounds under sub-sections (2) and/or (2-A) for setting aside such award. What follows from this is that the application itself must be within time, and if not within a period of three months, must be accompanied with an application for condonation of delay, provided it is within a further period of 30 days, this Court having made it clear that section 5 of the Limitation Act, 1963 does....