2026 (5) TMI 628

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....nts: Nemo for respondent No. 1-UOI.,   For the Respondent No. 2-State: Mr. Anup Rattan, Advocate General with Mr. Sushant Keprate, Additional Advocate General,.   For the Respondents No. 3 and 4-CGST Department: Mr. Vijay Kumar Arora, Senior Advocate with Ms. Godawari Devi, Advocate,. VIVEK SINGH THAKUR, JUDGE (ORAL) Notice. Mr. Sushant Keprate, learned Additional Advocate Ge....

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....ng an appeal to the Appellate Authority on FORM GST APL-01 [Annexure P-4] on 06.01.2025. 6. The aforesaid appeal was registered on 04.03.2025 and registration was acknowledged on FORM GST APL-02 [Annexure P-5] on 04.03.2025 and the same was simultaneously rejected on the same day, i.e. 04.03.2025 on the ground that there was a delay in submission of appeal. 7. Admittedly, appeal was preferre....

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....er and have recorded submissions of parties also. However, the appeal has not been decided on merit, but has been rejected on the ground that it was time barred. 10. In aforesaid circumstances, petitioner has approached this Court again by filing present petition. 11. Learned counsel for the appearing respondents submit that as the Appellate Authority has no power to condone delay or enterta....

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.... 13. Be that as it may, by giving benefit of doubt to the Appellate Authority, we are not passing any adverse order about understanding of the Officer about the legal order and issues, as he is also discharging the Quasi- Judicial Function and we set aside the impugned orders dated 04.03.2025 [Annexure P-5] and 05.12.2025 [Annexure P-9] and direct the Appellate Authority to hear the appeal de no....