2025 (2) TMI 1798

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.... the Petitioner : (By Sri Avinash A. Uplaonkar, Advocate) For the Respondents : (By Sri Mallikarjun Sahukar, Aga) ORAL ORDER The petitioner has challenged an order dated 07.02.2025 passed by respondent No.1 in case No.GST:AP:447/2023-24/1269/1. 2. The petitioner contends that it is registered as a dealer under the Karnataka Goods and Services Tax Act, 2017 (for short, 'the KGST Act, 20....

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....te Authority namely, responded No.1 herein rejected the appeal on the ground that the appeal was not filed within three months as prescribed under Section 107 (1) of the KGST (CGST) Act, 2017. Being aggrieved by the said order, the petitioner is before this Court. 3. Learned counsel for the petitioner contends that the petitioner is entitled to seek for condonation of delay by explaining the re....