2023 (7) TMI 353

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..... . P.C.: 1. Heard learned counsel for the parties. 2. This petition under Article 226 of the Constitution of India challenges an Order-in-Appeal dated 21 April, 2021 passed by the Commissioner of Central Taxes, Central Excise & Service Tax (Appeals), Raigarh. Against the said order, an appeal is provided under Section 112 of the Central Goods and Service Tax Act, 2017 to the Appellate Tribunal .....

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..... 9. It has been provided through the said Order that the appeal to tribunal an be made within three months (six months in case of appeals by the Government) from the date of communication of order or date on which the President or the State President, as the case may be, of the Appellate Tribunal enters office, whichever is later." 3. Our attention is also drawn to the decision of a Co-ordinate B .....

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