2026 (9) TMI 158

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....rtment, Circle-B, Alwar, whereby the appeal preferred against the Order-in-Original dated 17.08.2023 was rejected. The petitioner further seeks a direction to the Appellate Authority to hear the appeal on merits and refund the amount of tax allegedly recovered twice from the petitioner. The appeal against the Order-in-Original was filed on 19.03.2024. However, the Appellate Authority vide order dated 15.04.2024 dismissed the appeal on the ground of limitation as it does not have the power to condone the delay in filing the appeal. Aggrieved by the same, the petitioner filed this instant writ petition on 24.07.2024. 2. Learned counsel for the petitioner submits that the petitioner is a proprietor of M/s Narendra Meena, which is a firm eng....

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.... the entire demand of Rs. 35,97,078/- from the petitioner's electronic credit ledger in two instances, namely Rs. 5,14,122/- on 09.01.2024 and Rs. 29,78,186/on 16.04.2024. Since the petitioner had already discharged the same tax liability through GSTR-3B, the petitioner contends that the amount was recovered twice over. Despite a representation seeking refund of the excess recovery, no relief was granted. The petitioner has accordingly approached this Court challenging the order dated 15.04.2024 and seeking consideration of the appeal on merits as well as refund of the amount recovered twice. 2.3 Hence, this writ petition. 3. In the aforesaid backdrop, we have heard the learned counsels for the parties and perused the material on reco....