2026 (9) TMI 1026

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.... For the CGST Authority: Mr. Bhaskar Prosad Banerjee. Ms. Ekta Sinha. For the State respondent: Ms. Manasi Mukherjee. Mr. Bijitesh Mukherjee. ORDER 1. The core issue involved in the instant case is whether the first appellate authority has been justified in dismissing the appeal filed by the petitioner under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referre....

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....s. 5. The First Appellate Authority dismissed the appeal vide Order dated 29.11.2023 holding inter alia, that the appeal has been filed beyond the statutory period prescribed under Section 107(1) and 107(4) of the said Act and that the application for condonation of delay could not be entertained. GST Forms APL-02 has been issued accordingly. 6. It is contended by the petitioner that the del....

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....aside. 10. The petitioner prays for setting aside the order dated 29.11.2023 for condonation of delay for a direction upon the First Appellate Authority to hear the appeal on merits in a time bound manner. 11. The learned counsel appearing for the state respondents vehemently opposes the writ petition. 12. It is submitted that the appeal had admittedly been filed beyond the statutory peri....

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.... 15. The dismissal of the appeal solely on the ground of limitation without considering the sufficient cause shown and the substantial compliance which section 107(6), amounts to a hyper technical approach. When the mandatory pre deposit stands satisfied, the appellate remedy cannot be rendered illusory. 16. To balance the equities and to secure the ends of justice, this Court is of the view t....