2025 (9) TMI 62

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....sent appeal on the ground that the impugned order has been passed by the Additional Commissioner (Appeals) under Section 107 of the CGST Act, 2017. Thereafter, the matter was adjourned so as to given an opportunity to the appellant to makes submissions on the issue of jurisdiction to entertain the appeal. The learned Counsel for the appellant has filed written submissions and has also filed judgments in support of his submissions. 2. Heard both the parties and perused the material on record. 3. The learned Counsel for the appellant submits that the appellant has filed the present appeal against the Order-in-Appeal No. 443/CGST-APPEAL-GURUGRAM/SL/2024-25 dated 31.01.2025 passed by the Additional Commissioner (Appeals), CGST, Gurugram, ....

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....ached the Superintendent (Technical), CGST, Faridabad, who advised the appellant to file an appeal before the Commissioner (Appeals). Consequently, the appellant filed the appeal before the Additional Commissioner (Appeals), CGST, Gurugram on 26.06.2024. The appeal was filed under CGST Act, 2017 as no option was available to file appeal under the provisions of Central Excise, 1944. The Additional Commissioner (Appeals), vide the impugned order, dismissed the appeal as time-barred without examining the facts. Aggrieved by the impugned order passed by the Additional Commissioner (Appeals), the appellant preferred the present appeal before this Tribunal. 3.3 The learned Counsel relies on the decision of Larger Bench of this Tribunal in the ....