2026 (8) TMI 228

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... with Mr. Goverdhan Lal, Advocate. For the Respondent(s): Ms. Rita Thakur, Senior Panel Counsel for respondent No. 1-UOI. For the Respondents No. 2 to 4-State: Mr. Anup Rattan, Advocate General with Mr. Sushant Keprate, Additional Advocate General,. VIVEK SINGH THAKUR, JUDGE Notice. Ms. Rita Thakur, Senior Panel Counsel and Mr. Sushant Keprate, Additional Advocate General, appear, waiv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o the Appellate Authority to decide the appeal on merits except by approaching this Court. 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. Learned counsel for the petitioner submits....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....order dated 26.02.2026 (Annexure P-13) is set aside and matter is remanded to the Appellate Authority to decide the appeal afresh on its own merits instead of dismissing it as barred by limitation. 8. Petitioner is directed to ensure its representation/ presence before Appellate Authority on 10.08.2026 and thereafter, Appellate Authority shall decide the appeal afresh on merits within 10 weeks.....