TaxTMI 
TaxTMI 
2026 (9) TMI 625
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....(through Video Conferencing) & Mr. Vishwas Kaushal, Advocate. For the Respondents: Mr. Sushant Keprate, Additional Advocate General. ORDER PER VIVEK SINGH THAKUR, JUDGE Present petition has been filed seeking following substantial reliefs:- "(a) Respondents may be directed to produce the system logs to prove if and when Order for Physical Verification/Inspection (Form GST MOV-....
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.... of limitation, i.e. one month after 3/6 months appeal preferred by the petitioner apparently, has been dismissed by the Appellate Authority on the ground of limitation, as it was time barred. It has been further submitted by learned counsel for the petitioner that petitioner shall be satisfied in case Appellate Authority is directed to decide the appeal preferred by the petitioner on merits, but ....
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.... time. 5. In view of above, order dated 3.10.2025 (Annexure P-13) passed by Additional Commissioner Grade-I (Appeal), Department of State Taxes and Excise, is set aside and matter is remanded back to the Appellate Authority to decide afresh by passing a speaking and reasoned order on merits of the case on or before 31st October, 2026 without dismissing the appeal on the ground of limitation, af....