2026 (1) TMI 86

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.... -<br>GST<br>&nbsp; Hon&#39;ble Mr. Justice S.R. Krishna Kumar For the Petitioner : Sri. Pradyumna Hejib, Advocate For the Respondents : Sri. Hema Kumar K., Aga ORAL ORDER 1. In this petition, the petitioner seeks a following reliefs; "(a) Issue a writ in the nature of certiorari or any other writ to quash the impugned Order bearing T.No965/23-24 [GST A.P. No. 168/2023-24] ....

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....er dated 21.02.2023 within a period of four months (3+1) as contemplated under Section 107(1) and 4 of the KGST Act. The Central Government having issued notification No.29/2023 enabling the tax payers to file appeals under Section 107 within a period of 3 months from the date of the notification issued on 31.07.2023. The petitioner filed the appeal before the first respondent appellate authority ....

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.... the impugned order at Annexure-A passed by the first respondent - appellate authority dismissing the appeal as being barred by limitation is clearly erroneous and contrary to the aforesaid notification warranting interference by this Court in the present petition which deserves to be allowed by setting aside the impugned order at Annexure-A dated 29.12.2023 and remitting the matter back to the fi....