9911796707
TMI Blog2022 (12) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... could have preferred an appeal with an explanation within a further period of 1 month from 13.03.2020, which he failed to do and ultimately preferred the appeal on 25.09.2021. The delay in filing the appeal persuaded the learned appellate authority to reject the application on ground of limitation. The Apex Court in Suo Motu Writ Petition has directed extension of the period of limitation in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court. The matter is remanded to learned appellate authority i.e., Joint Commissioner (Appeal), CGST, Ranchi to decide the appeal on its own merits - Petition allowed. - W.P.(T) No. 2988 of 2022 - - - Dated:- 29-11-2022 - HON BLE MR. JUSTICE APARESH KUMAR SINGH AND HON BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioner : M/s Rajesh Kr. Tiwari, Ritesh Kr. Sahu Dr. Mamta Kumari, Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on or order is communicated to such person and if the appeal is filed beyond the period of 3 months, delay for the further period of 1 month can be condoned, if the appellant is able to satisfy that he was prevented by sufficient cause from presenting the appeal within the aforesaid period of 3 months. 4. The period of 3 months counting from the order-in-original dated 14.12.2019 would have exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Court in Suo Motu Writ Petition (Civil) No. 3 of 2020 , the appeal preferred by the petitioner during the period from 15.03.2020 till 28.02.2022 could not have been dismissed as time barred. It is true that the petitioner has not filed any application for condonation of delay beyond the initial period of 3 months in terms of Section 107 (1) read with Subsection (4) of the CGST Act, 2017. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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