2026 (1) TMI 636

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....ad, learned counsel represents M/s. P.V. Prasad Associates. For the Respondent Nos. 1 and 2: Sri Dominic Fernandes, learned Senior Standing Counsel for the Central Board of Indirect Taxes and Customs. For the Respondent No. 3: Sri B. Mukherjee, learned counsel representing Sri N. Bhujanga Rao, Learned Deputy Solicitor General of India. ORDER: Sri P. Venkata Prasad, learned counsel repr....

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....bmission of appeal. Rejection of appeal is to be contained in FORM GST APL 04, instead the impugned order was issued in FORM GST APL 02. It is submitted that the petitioner had preferred the appeal within the period of 45 days as per the liberty granted by this Court in a batch of writ petitions led by W.P. No. 1154 of 2024 and batch dated 02.01.2025. Para 121 of the said order has been referred t....

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....od of 45 days as per order dated 02.01.2025 of this Court, the appellate authority may be directed to consider the appeal on merits in accordance with law. 5. Learned Senior Standing Counsel for the CGST has also reiterated the statement that the petitioner did not mention or enclose the judgment passed by this Court in W.P. No. 1154 of 2024 and batch. It seems that the appellate authority ther....

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.... 1154 of 2024 and batch, as such, we feel inclined to set aside the impugned rejection order dated 31.07.2025 which has been communicated in FORM GST APL 02. Petitioner's writ petition being W.P. No. 15648 of 2024 was also part of the batch of the writ petitions decided by this Court vide judgment dated 02.01.2025. Therefore, the impugned rejection order is set aside and the matter is remanded to ....