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TMI Blog2024 (6) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... tire approach of the department is extremely pedantic and technical in nature in the facts and circumstances of the case. It is clear from the factual matrix of the case that once the appeal has been filed within the extended time provided, the hard copy of the same may be provided subsequently. It has been held by various co-ordinate Benches of this Court and has been specifically held in VISIBLE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ief Standing Counsel for the State-respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated July 28, 2023 whereby the appeal filed by the petitioner under Section 107 of the Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as the Act ) was dismissed as time barred. 3. Mr. Agarwal, counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, one being that the medical certificate was not provided by the petitioner and secondly, since the hard copy of the appeal was filed after four months, the appeal could not be admitted as the same was time barred. 5. In my view, the entire approach of the department is extremely pedantic and technical in nature in the facts and circumstances of the case. It is clear from the factual matrix of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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