9911796707
TMI Blog2024 (1) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... position is that petitioner was not served with the Order-in-Original till 07.03.2023, the limitation for filing the appeal would commence from the date of service i.e. 07.03.2023. Limitation for filing an appeal is 90 days and the Order-in-Appeal shows that the appeal was filed on 22.05.2023. The appeal was accordingly within the period of limitation computed from 07.03.2023. The impugned Order-i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t date for filing the appeal, taking the date as 30.12.2022 as the first date, was 29.03.2023. The appeal was filed on 22.05.2023 and was held to be delayed by almost two months. 3. Commissioner (Appeals) referring to Section 107 (4) of the Central Goods and Services Tax Act, 2017 held that delay of one month could be condoned for sufficient cause shown and since the appeal was filed with a delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd was delivered a copy of the order only on 07.03.2023. 5. Since the admitted position is that petitioner was not served with the Order-in-Original till 07.03.2023, the limitation for filing the appeal would commence from the date of service i.e. 07.03.2023. Limitation for filing an appeal is 90 days and the Order-in-Appeal shows that the appeal was filed on 22.05.2023. The appeal was accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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