2024 (3) TMI 389

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..... al - time limitation - HELD THAT:- The right to appeal flows from the statute and can only be exercised subject to conditions specified therein. In these circumstances, a mandamus cannot be issued to direct the respondent to deviate from statutory prescription - The order sought to be appealed against was issued on 14.09.2023. The period of limitation is 90 days and the appellate authority is empo .....

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..... the order-in-original dated 14.09.2023. 2. The petitioner asserts that it sold dry dates without adding GST thereto in the bona fide belief that dry dates are not liable to GST until Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 was issued. Pursuant to a show cause notice issued on 25.01.2023, it is stated that the order-in-original dated 14.09.2023 came to be issued. The petitioner i .....

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..... annot be issued to direct the respondent to deviate from statutory prescription. 6. The order sought to be appealed against was issued on 14.09.2023. The period of limitation is 90 days and the appellate authority is empowered to condone a delay up to 30 days for sufficient cause. Consequently, the appellate authority would have been in a position to condone delay if the appeal had been filed up t .....

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