2025 (2) TMI 2004

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....nt : Marto Kato, M K Boro,DSGI ORDER Heard Mr. S. K. Sarma, learned counsel for the petitioner. Also heard Mr. M. Kato, learned DSGI, representing respondent No.1 and Mr. M. K. Boro, learned Standing Counsel for GST, representing respondents No.2 and 3. 2. The petitioner is engaged in execution of work contract and is an SSC registered under the provision of GST Act, 2017 and he has GST r....

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.... not approach the appellate authority as in the meantime, the period of limitation prescribed was over. 4. It is the contention of the petitioner that appellate authority is not vested with any power and jurisdiction to condone delay beyond 1(one) month after the expiring of 3(three) months and therefore, the petitioner has approach this Court having no other alternative efficacious remedy. The....