2026 (9) TMI 1495

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.... For the State Respondents: Mr. Soumen Bhattacharjee, Advocate. ORDER 1. The petitioners are aggrieved by order dated February 12, 2026 passed by the Additional Commissioner of State Tax, Asansol Circle in GSTIN-19AAXFS4830R1ZZ. 2. By the said order, the application of the petitioners for condonation of delay in preferring the appeal was dismissed. The petitioners were served with show-ca....

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....ondonation of delay for preferring such appeal. Such delay application has been rejected by the authorities. 4. Learned advocate for the respondents appears and submits that as appears from the records that application for condonation of the petitioners has been rejected because authorities were of the view that no extension of time can be granted by them under the statute for preferring the ap....