2025 (5) TMI 997

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....dithya Reddy For the Respondents : Mr.V.Prashanth Kiran, Government Advocate for R1 and R2, Mr.C.Mohan and Ms.A.Rexy Josephine Mary for M/s.King and Patridge for R3 ORDER This writ petition has been filed for the issuance of a writ of certiorarified mandamus calling for the second respondent's order dated 04.04.2025 and quash the same and further direct the second respondent to grant opport....

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....ner, the proposal mentioned in the notice dated 19.03.2024 was confirmed without properly considering the reply submitted by the petitioner. Therefore, the petitioner preferred an appeal under Section 107 of the GST Act on 07.11.2024, which was within the prescribed 120 days limitation period. While preferring the appeal, the petitioner erroneously failed to file condonation of delay application a....

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....Learned counsel for the petitioner relying on the judgment of this Court in Indian Potash Ltd., Vs. Deputy Commissioner (ST) GST Appeal stated that the appeal was rejected on technical grounds and therefore, the impugned order deserves to be set aside. 4. I heard both sides and perused the materials placed on record. 5.Admittedly, the petitioner filed the appeal beyond 90 days but within a condo....