2025 (8) TMI 1543

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....ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Mr. Aditya Pandey, learned counsel for the petitioner and learned ACSC for the State - respondents. 2. The instant writ petition has been filed against the impugned order dated 3.9.2024 passed by the Additional Commissioner, Grade - 2 (Appeal), Judicial Division -1, State Tax Sector 2, Gorakhpur as well as the impugned order dated 23.6.2023 pa....

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....& Orders' tab, the petitioner was not aware of the order dated 23.6.2023. When the petitioner came to know about the order, the petitioner preferred an appeal along with grounds of delay, but the appellate authority, vide impugned order dated 3.9.2024, rejected the petitioner's appeal on the ground that he had no power to condone the delay under section 107 of the GST Act. 5. Learned co....

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....e Limited Vs. Additional Commissioner & Another [Writ Tax No.1462 /2024, decided on 09.04.2025] as well as Maharishi Solar Technology Private Limited Vs. State of U.P. & 3 Others [Writ Tax No. 1068/2024, decided on 01.04.2025]. 6. Per contra, learned ACSC supports the impugned orders. 7. After hearing learned counsel for the parties, the Court has perused the record. 8. It is not in dispu....