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TMI Blog2023 (3) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... nclined to accord an opportunity to the Petitioner to file an application before the Authority under Section 30 of the CGST Act. In case the application is filed by the Petitioner within 15 days from today under Section 30 of the CGST Act before the Authority, the Authority shall construe the same within limitation and take decision upon the application on merits expeditiously. Petition disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia (WP No.5394/2022 decided on 4 May 2022), wherein the Division Bench observed thus: 8] The Appellate Authority, it appears, has condoned the delay in fling the appeal, as the appeal was admitted and heard on merits. However, no decision on merit was given. The appeal was fled on 29.09.2021. Under Section 30, the Application has to be fled within 30 days. The Additional Commissioner or the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks. The learned counsel for the Petitioner states that the Petitioner will follow the same course of action and an opportunity be given to the Petitioner as in the case of Balaji Engineering Works. 3. Considering the conspectus of the matter, we are inclined to accord an opportunity to the Petitioner to file an application before the Authority under Section 30 of the CGST Act. 4. In case t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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