2025 (7) TMI 831

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.... Appellant : Mr. A. Satheesh Murugan For the Respondent : Mr. R. Gowri Shankar and Senior Standing Counsel ORDER The petitioner has challenged the impugned order dated 06.12.2024. Although the aforesaid order was reportedly uploaded on 08.01.2025, an appeal ought to have been filed within a period of three months or with an application to condone the delay within a period of 30 days there....

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....liable to be dismissed in view of the decision of the Hon'ble Supreme Court in the case of Assistant Commissioner (CT), LTU, Kakinada and others vs. Glaxo Smith Kline Consumer Health Care Limited, reported in 2020 SCC Online SC 440. 4. At this stage, the learned counsel for the petitioner submits that the petitioner may be given liberty to challenge the order before the Appellate Commission....

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....ssed. However, since the petitioner seeks to pursue the alternate remedy by way of an appeal, there shall be a direction to the second respondent to entertain the appeal on merits, provided the petitioner files such an appeal within a period of fifteen (15) days from the date of receipt of a copy of this order and makes appropriate pre-deposit, as is required under Section 107 of GST Act within su....