9911796707
TMI Blog2024 (7) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... that is, it was six days beyond the stipulated period of three months provided under Section 107 (1) of the CGST Act. Moreover, the petitioner provided the explanation for such delay. He submitted that the concerned GST officer has raised a ticket for rectification of the order dated 04.11.2023 under Section 161 of the CGST Act and the same was also communicated to the petitioner. The petitioner w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of remand. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE SACHIN DATTA For the Petitioner Through: Mr. Sumit K. Batra, Mr. Manish Khurana, Ms. Priyanka Jindal Mr. Nikhin Alex, Advs. For the Respondents Through: Mr. Akshay Amritanshu Mr. Samyak Jain, Advs. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an Order-in-Appeal dated 08.05.2024 (h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal filed on 09.02.2024 under Section 107 of the CGST Act. 5. Concededly, the petitioner s appeal was delayed by six days; that is, it was six days beyond the stipulated period of three months provided under Section 107 (1) of the CGST Act. Moreover, the petitioner provided the explanation for such delay. He submitted that the concerned GST officer has raised a ticket for rectification of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner had provided sufficient reasons for the delay in filing the appeal and the same ought to have been condoned. 9. In view of the above, we set aside the impugned Order-in-Appeal dated 08.05.2024 and remand the matter to the Appellate Authority for consideration on merits. The Appellate Authority is requested to dispose of the appeal as expeditiously as possible and preferably within a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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