2025 (10) TMI 1176

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....With Mr Shivam Pandey For Mr Chetan K Pandya (1973).   For the Respondent(s) No. 1,2,3: Mr Abhishek Jain Assistant Government Pleader.   ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) Heard learned advocate Mr. Yogesh Patki through video conference with learned advocate Mr. Shivam Pandey for the petitioners and learned Assistant Government Pleader Mr. Abhishek Jai....

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.... 3.1. According to the petitioners, the order dated 01.08.2024 was not uploaded on the portal and, therefore, the petitioners were not aware of the order. The petitioner received an E-mail dated 13.11.2024 along with the order dated 01.08.2024. 4. The petitioners being aggrieved by the order dated 01.08.2024, preferred an appeal before the first appellate authority on 08.01.2025. However, th....

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....hin the period of limitation as prescribed under Section 107(4) of the GST Act. 6. It was, therefore, submitted that the order passed by the first appellate authority is required to be quashed and set aside as the appeal filed by the petitioners was within the prescribed period of limitation and the first appellate authority may be directed to hear the appeal on merits. 7. On the other hand,....