2026 (1) TMI 252

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....r the CGST: Mr. Vipul Kundalia, ld. Sr. Adv., Mr. Kaustuv Kanti Maity, Mr. Anindya Kanan, Mr. Dhirodattao Chaudhuri. ORDER   1. Affidavit-of-service filed be kept with the record. 2. Mr. Ghosh, learned advocate appearing for the petitioner files a supplementary affidavit, pursuant to the leave granted by this Court by the order dated November 24, 2025. Such supplementary affidavit is....

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....ant writ petition laying challenge to the appellate order dated July 3, 2024. 6. Mr. Ghosh invites the attention of this Court to the appellate order impugned in the writ petition and submits that it was the specific case of the petitioner before the appellate authority that the accountant of the petitioner had fallen sick and was undergoing treatment at the relevant point of time when the appe....

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.... its accountant's illness and that the accountant himself had affirmed such fact by way of an affidavit. The delay occasioned by the petitioner is around 57 days in total. The appellate authority has not disbelieved the factum of illness of the petitioner's accountant, yet has rejected the appeal on the ground that the accountant was not the authorized signatory of the petitioner. 10. An accoun....