2026 (4) TMI 1867

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....,2,3 : MS POOJA ASHAR, AGP ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Heard learned advocate Mr.Apurva Mehta for the petitioner and learned Assistant Government Pleader Ms. Pooja Ashar for the respondents 2. RULE returnable forthwith. Learned Assistant Government Pleader Ms.Pooja Ashar waives service of notice of rule on behalf of the respondents. Since a short issue ....

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.... from 20.03.2025 and appeal has been filed on 25.03.2025 within a period of five days and hence the appellate authority has fell in error in rejecting the appeal by the impugned order dated 25.04.2025 on the ground of delay. In support of his submissions, learned advocate Mr. Mehta has placed reliance on the decision of the Madras High Court in case of M/s. SPK and Co. vs. The State Tax Officer, W....

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....it of three months, however, it is not in dispute that the said rectification application has been decided on 19.03.2025. The petitioner thereafter filed an appeal under the provision of Section 107 of the Act before the appellate authority challenging the original order dated 12.08.2024 on 25.03.2025. In Form GST APL-01, the petitioner under the item nos. 16 and 17, in such form has explained the....

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....yond the period of 120 days, the appeal having been time barred, is rejected as the appellate authority does not have power to condone the delay. 7. It is true that the appellate authority does have any power for condoning the delay if the appeal is filed beyond the statutory period of 120 days and this Court also in catena of decisions has also held that the High Court while exercising powers ....