2025 (1) TMI 1814

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....ed by Shri Rishabh Kachhwaha, learned counsel for the petitioner and learned Standing Counsel for the respondents-State. Shri Rahul Agarwal, learned counsel assisted by Shri Rishabh Kachhwaha, learned counsel for the petitioner contend that by the impugned order dated 31.08.2024 passed by the respondent No.3-Additional Commissioner, Grade-II (Appeal), the appeal of the petitioner has been decli....

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....or the parties. It is established that the date of service of the order in original passed by the assessing authority dated 19.08.2023 is not disclosed from the records of the State. The delay in filing of the appeal was occasioned by the fault of the revenue-authority and the petitioner cannot be penalized for the same. The declaration of the Form GST DRC-07 as contemplated in Rule 142(5) o....