2025 (7) TMI 1868

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....n Banik, Mr. Bishwaraj Agarwal. JUDGMENT SAUGATA BHATTACHARYYA, J.: 1. Affidavit-of-service filed on behalf of the petitioner is taken on record. 2. In the writ petition order of the Appellate Authority dated 25th November, 2024 is under challenge whereby appeal preferred by the petitioner under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the....

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....tioner prays for consideration of appeal by the Appellate Authority on condonation of delay and to set aside the order of the Appellate Authority dated 25th November, 2024. 5. Learned advocate representing the Central GST Authorities has made submission on virtual mode. It is submitted that delay caused in preferring appeal was not 19 days but delay was of greater period if same is reckoned fro....

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.... to computation of period of delay. 8. Taking note of the observations made by the Appellate Authority in the order dated 25th November, 2024 it appears Court has to consider the issue based on the date of the order of the Adjudicating Authority i.e. 6^th February, 2024 not on the basis of communication of the order passed by the Adjudicating Authority to the petitioner. 9. Moreover, it also....