2025 (9) TMI 1145

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....t. 2. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for quashing and setting aside the order dated 09.06.2025 passed by respondent no.2 rejecting the appeal of the petitioner on the ground of limitation as well as order-in-original dated 11.03.2024 for the Financial Year 2018-2019 passed under section 73 of the Central/Gujarat Goods and Services Tax Act, 2017 (For short "the GST Act"). 3. Brief facts of the case are that the petitioner who is engaged in the business of manufacturing and trading of industrial valves, discontinued its business and operations from the year 2021. The petitioner however filed the returns for the period from April, 2020 to December, 2022. 4. A show cause notic....

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....ned advocate Mr. Sheth that the petitioner came to know about the passing of the impugned order-in-original by respondent No. 3 when the petitioner received phone call from the office of respondent No. 3 proposing recovery pursuant to the impugned order-in-original and inquiring whether the petitioner had filed any appeal against such order or not. It was pointed out that thereafter the petitioner has preferred an appeal under section 107 of the GST Act, however the said appeal was time barred as the appeal was filed with delay of 49 days. 10. It was therefore, submitted that the matter may be remanded back to respondent No. 3 to pass fresh de novo order in accordance with law after giving an opportunity of hearing to the petitioner. ....