2026 (2) TMI 1386

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....dvocate For the Respondent No.1. : Shri Siddharth Seth - Advocate For the Respondents No.2-4/State : Shri Rajvardhan Dutt Padraha - Govt. Advocate ORDER PER: JUSTICE VIVEK RUSIA The petitioner has filed this present petition challenging the order passed by respondent No.3 dated 11.03.2020 (Annexure P/12), whereby the appeal under Section 107 of the provisions of the Goods and Servic....

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....ing letter dated 04.02.2020 to the Office of respondent No.4 to adjourn the matter for the third week of February, 2020 stated the reason of nonavailability in the State of Madhya Pradesh and further requested as follows: 'We hereby request to please also inform us hearing date on our mail ID, which is [email protected] or at [email protected] so that postal delay can be avoided as the as....

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....he reason of complete lockdown as all the services at that point of time came to halt in the entire nation. It is further submitted that even after the end of COVID Pandemic the assessee petitioner waited for the hearing in their appeal but ultimately when there was no response from the Office of Official respondent neither on the Official address of the petitioner nor on the aforestated ....

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....tion period as prescribed under Section 112 of the Act of 2017 after receipt of impugned order dated 11.03.2020 received on 23.09.2024. 3. Admittedly, the statutory period for filing to challenge the order dated 11.03.2020 had expired long back. According to the petitioner, he received a copy of the impugned order on 23.09.2024. The petitioner is also admitting that an appeal was preferred unde....