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2025 (3) TMI 769 - HC - GST


The Madhya Pradesh High Court addressed a writ petition under Article 226 of the Constitution of India, read with Section 107 of the Central GST Act, 2017 and M.P. GST Act, 2017. The petitioner challenged an order dated 30/05/2024, dismissing their appeal as time-barred. The petitioner argued that the original order was neither uploaded on the GST Department's portal nor received via Speed Post, and was only discovered upon receiving a Demand notice on 10/01/2023. Subsequently, the petitioner obtained a copy of the order on 09/02/2023 and filed an appeal on 11/04/2023, asserting compliance with the three-month appeal period stipulated in Section 107 of the CGST Act, 2017.The Court found that the appellate authority's rejection of the appeal on the grounds of delay was improper and unjustified. The authority failed to verify whether the order was duly served either physically or electronically. Consequently, the Court set aside the impugned order, condoned the delay in filing the appeal, and remitted the matter back to the appellate authority for reconsideration on its merits, with instructions to verify the facts and consider the petitioner's contentions. The writ petition was disposed of with these observations.

 

 

 

 

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