9911796707
TMI Blog2024 (3) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- Since in the present case the appeal was filed on 02.09.2023, the appeal was filed with a delay not exceeding one month and as such the Commissioner Appeals was empowered to consider the application seeking condonation of delay. As the Commissioner Appeals has erroneously not considered the application seeking condonation of delay solely on the ground that appeal same was beyond the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .05.2023 was dismissed holding that the same is barred by limitation. 2. Issue notice. Notice accepted by learned counsel for respondent. With the consent of parties, the petition is taken up for hearing today. 3. As per the impugned order, the order in original is dated 04.05.2023 and the last date for filing the appeal in terms of Section 107 (1) of the Central Goods and Service Tax Act 2017 (he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not in dispute that the appeal is to be filed through an online process and thereafter the physical copy is to be supplied to the department. 7. The date of filing is always taken as the date of initial filing through the online mode if other steps as required in the law are also taken by the appellant. 8. Since in the present case the appeal was filed on 02.09.2023, we hold that the appeal w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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