2026 (7) TMI 1996

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....ted:- 9-6-2026<br>Writ Petition No. 103332 of 2026 (T - Res) - -<br>GST<br>HON&#39;BLE MR. JUSTICE C.M. POONACHA For the Petitioner : Sri. Ajay. Kumar N, Advocate For the Respondents : Smt. Nandini Somapur, Aga ORAL ORDER : The present writ petition is filed seeking for the following reliefs: "WHEREFORE, the Petitioner prays that this Hon&#39;ble Court be pleased to: ....

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....circumstances of the case, and in the interests of justice and equity." 2. It is forthcoming that being aggrieved by the Adjudication Order dated 21.08.2023 and demand order dated 01.09.2023 passed under Section 73(9) of the Central Goods and Services Tax Act, 2017 [Hereinafter referred to as 'CGST Act'] the petitioner preferred an appeal in Appeal No.GST-129/2024-25 before the respondent No.1J....

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....led within three months from the date of communication of the adjudication order. In view of the aforementioned, the order of the Appellate Court dismissing the appeal on the ground of limitation is erroneous and liable to be interfered with. 5. Having regard to the fact that the Appellate Authority has rejected the appeal only on the ground of delay, it is expedient that the said order dated 0....