2025 (8) TMI 1637

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....appellate authority's order dated 19 December 2024 by instituting this Petition. 3. As against the Order-in-Original dated 23 May 2023, the Petitioner instituted an appeal before the appellate authority (4th Respondent) on 17 October 2023. 4. Section 107(1) of the Central Goods and Services Act, 2017 (CGST Act) provides that any person aggrieved by an Order-in-Original can prefer an appeal to the appellate authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. Section 107(4) provides that the appellate authority may, if he is satisfied that the Appellant was prevented by sufficient cause from presenting the appeal within the prescribed period of three months....

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.... 19 December 2023 by which the Petitioner's appeal was not entertained. 8. It is well settled that this Court's extraordinary jurisdiction under Article 226 of the Constitution should not be exercised by ignoring the legislative intent behind the provisions like Section 107(1) and 107(4) of the CGST Act. In the case of Assistant Commissioner (CT) LTU, Kakinada & Ors Vs Glaxo Smith Kline Consumer Health Care Limited (2020) 19 SCC 681, the Hon'ble Supreme Court has explained that the power of the High Court under Article 226 of the Constitution is wide, but certainly not wider than the plenary powers bestowed on the Hon'ble Supreme Court under Article 142 of the Constitution. The Hon'ble Supreme Court noted that even while exercising power....