2026 (9) TMI 1028

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....d:- 2-9-2026<br>Writ Petition No. 106490 of 2026 (T - RES) - -<br>GST<br>HON&#39;BLE MR. JUSTICE C.M. POONACHA For the Petitioner : Sri. H.R. Kambiyavar, Advocate For the Respondents : Smt. Nandini Somapur, AGA For R1 To R3; Sri. Girish S. Hulmani, Advocate For R4 ORAL ORDER: The present writ petition is filed seeking for the following reliefs: i. Issue Writ of Certiorari or i....

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....107 of the Act, an appeal is to be filed within three months from the date of communication of the order. Under Sub-section (4) of Section 107 of the Act, the Appellate Authority is empowered to condone the delay up to one month beyond the said three months period subject to satisfactory reasons having been afforded. 4. In the present case, the appeal has been filed 40 days after the expiry of ....

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....RDER (i) The writ petition is partly allowed; (ii) The impugned order in Appeal No.APL/GST-554/25-26 dated 25.06.2026, passed by respondent No.2 (Annexure-C to the writ petition) is set aside and the delay in filing the said appeal is condoned; (iii) The petitioner shall appear before respondent No.2-Appellate Authority in the said appeal on 28.09.2026 at 11.00 a.m. with....