2024 (7) TMI 1297

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..... anka 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 (hereafter the impugned order) whereby the petitioner's appeal against the order dated 04.11.2023, whereby the petitioner's petition for revoking the order cancellin .....

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..... d 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 was thus hopeful that its griev .....

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..... 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 period of six weeks from date. 10. The petition is allowed in the aforesaid terms. 11. Pending application is also disposed of.
Case laws, Decisions .....

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