2026 (2) TMI 461

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.... 1. This writ petition has been filed assailing an order dated February 20, 2025 passed by the Appellate Authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017 (hereafter of the „said Act, 2017') whereby the petitioners' appeal against an order dated September 06, 2022 passed under Section 73 of the said Act of 2017 has been dismissed on the ground of delay. 2. Mr. Agarwal, ....

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.... in terms of the said order dated March 28, 2023 with a further direction that if the petitioner defaulted in the payment of the said dues in terms of the said order, the respondent GST Authorities would be fee to cancel the petitioners' registration. Mr. Agarwal submits that in terms of the aforesaid order, the petitioner made the requisite payments whereafter the petitioner's registration was re....

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.... petitioner at all and therefore limitation did not set in. 4. It is noticed that none of these grounds which have been canvassed before this Court were presented before the Appellate Authority in the application for condonation of delay that was filed before the Appellate Authority. These submissions are being made for the first time before this Court and there is nothing on second to substant....

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....urt of view that the petitioner should be afforded one more opportunity to approach the Appellate Authority with all the relevant explanations and documents in support of his contention that the order was not served upon the petitioner by any other mode excepting uploading thereof on the "additional notices and orders" tab. 7. If such application is made, within three weeks from date, the Appel....