2026 (7) TMI 1518

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...., Advocate. For the Respondent(s): Mr. Anup Rattan, Advocate General with Mr. Sushant Keprate, Additional Advocate General, for the respondents-State. VIVEK SINGH THAKUR, JUDGE Petitioner has approached this Court for setting aside order dated 24.06.2025 (Annexure P-3), passed by respondent No. 3, and order dated 26.05.2026 (Annexure P-1), passed by respondent No. 2, whereby the GST Goods....

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....n dismissed, but the same has not been decided on merits but has been dismissed on the ground that appeal preferred was time barred. 4. In view of the provisions of CGST Act, once outer limit of period, which can be condoned by the authority, has been prescribed under the Act, the Appellate Authority is not competent to condone the delay beyond the one month after expiry of three months. 5. ....

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....ss run by the petitioner is the main source of income and due to financial constraints, petitioner could not pay tax within time, but now petitioner has already paid tax payable before the date of cancellation of registration and petitioner is also ready to pay tax dues along with applicable interest and late fee as well as penalty, if any, leviable under the relevant provisions of the Act and Rul....

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....l number, but subject to payment of entire tax payable for the relevant period along with interest, late fee and penalty leviable upon by depositing the same on or before 16.08.2026 for which necessary arrangement shall be made by the respondents by opening the portal so as to enable the petitioner to deposit the requisite amount with the department. Additional Commissioner Grade-1 (Appeal) shall ....