2024 (10) TMI 1099 - HC - GST

Seeking to quash the order on the ground of limitation - delay in filing the appeal - HELD THAT - This Court sets aside the order passed by the Commissioner (Appeal), GST, Central Excise Customs, Bhubaneswar in Order-in-Appeal No.08/ST/RKL-GST/2024 and the matter is remitted to the very same authority to consider the same afresh taking into consideration the order passed by the apex Court in IN RE COGNIZANCE FOR EXTENSION OF LIMITATION 2022 (1) TMI 385 - SC ORDER and pass appropriate order affording opportunity of hearing to all the parties. The writ petition stands disposed of.

Summary

The High Court set aside the order rejecting the appeal due to delay and remitted the matter to the appellate authority for fresh consideration. The court directed the authority to consider the case in light of a previous apex court order and provide a hearing to all parties. The writ petition was disposed of accordingly.