2026 (3) TMI 1423

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.... For the Petitioner: (By Sri. Naveen G.S, Advocate). For the Respondents: (By Sri. K. Hema Kumar, AGA). ORAL ORDER The petitioner has sought for setting aside of the order at Annexure-H passed by the Appellate Authority under Section 107 of the CGST/KGST Act, 2017 for the tax period 2017-18. The petitioner has also sought for setting aside the order of adjudication at Annexure-C. 2.....

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....doned, the appeal was rejected. 4. Learned counsel for the petitioner submits that the time for filing the appeal is to be calculated from the date of the endorsement/order rejecting the rectification application i.e. 23.04.2024 and if so calculated, the appeal filed could be stated to have been filed within time. Such aspect is not controverted by the respondents. 5. Learned Additional Gove....

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....oner submits that the substantive remedy which would be appropriate would be remedy of appeal and that, under a bona fide wrong advice, the petitioner prosecuted the rectification proceedings. Such explanation could be accepted and the time spent in pursuing the rectification application could be taken note of as time spent under a bona fide belief before a wrong forum. 8. Consequently, noticin....