2025 (7) TMI 915

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....al Gupta i/by Patankar & Associates. For the Respondent Nos. 2 to 5: Mr. Ram Ochani a/w Ms. Sangeeta Yadav. For the Respondent No. 6-State: Ms. Shruti D. Vyas, Addl. G.P. a/w Mr. Aditya R. Deolekar, AGP. PC. (PER M.S. SONAK, J.) :- 1. Heard learned counsel for the parties. 2. Learned counsel for the parties state that both these petitions can be disposed of by a common order, since ....

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..... The petitioner in Writ Petition No. 5809 of 2025 instituted the appeal on 27 March 2024 and the petitioner in Writ Petition No. 6567 of 2025 instituted the appeal on 28 March 2024. 7. Therefore, going by the date of postal communication, the appeals were instituted within the prescribed period of three months provided in Section 107 of the CGST Act, 2017. However, if we are to go by the date ....

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....in the petitions which have not been contested. 10. In any event, from the circumstance that the petitioners were heard on merits, we are inclined to accept the petitioner's version. Besides, under Section 107 (4) of the CGST Act, delay of further 1 month beyond the prescribed limitation period of three months is condonable upon showing sufficient cause. In the present case, sufficient caus....