2026 (8) TMI 584

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....atil, Advocate For R4 ORAL ORDER : The present writ petition is filed seeking for the following reliefs: "1. ISSUE A WRIT OF CERTIORARI quashing the Recovery Notice (Form GST DRC-13) dated 12.02.2026 bearing File No. GEXCOM/TAR/660/2026-TECH-CGST-DIV-UTIMGLR-COMMRTE-MANGALURU, issued by Respondent No.2 The Assistant Commissioner of Central Excise & Central Tax to the State Bank of India, Guindy Branch at ANNEXURE A 2. ISSUE A WRIT OF MANDAMUS directing Respondent No.1 (Appellate Authority) to entertain the Petitioner's appeal against the Order-in-Original dated 22.12.2023 bearing File No.GEXCOM/SoR/5413/2022-CGST-RANGE-HONDIV-UTT-MGLR and DIN 20231257YZ0000444AF2 at ANNEXURE -B and decide the same on its merits, ....

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....he time period for filing the appeal as contemplated under Section 107(4) of the Act, having expired the appeal is not maintainable before the Appellate Authority. In support of his contention, learned counsel for the respondents has relied upon various judgments. It is further contended that the writ petition is also liable to be rejected having regard to the fact that the orders in original dated 22.12.2023 has not been challenged in accordance with law. 6. Learned counsel for the respondents further submits that without filing the appeal, the present writ petition has been filed and it is only during pendency of the writ petition that the appeal has been filed before the Appellate Authority on 17.03.2026. 7. It is forthcoming that ....