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TMI Blog2024 (8) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... was passed in December, 2023, thus, same was not in their knowledge - HELD THAT:- It is noticed that the petitioner had been conveyed the order only in April 2024, and therefore, the appeal could have been filed only after April 2024, within the stipulated period of 60 days i.e. the date when the order was communicated to the petitioner. However, the provision only states that the limitation would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business of animal health products and medicaments, whereby the petitioner is a subsidiary of Elanco Netherlands holding B.V., which is a global leader in animal health dedicated to innovating and delivering products and services to prevent and treat disease in farm animals and pets. 3. Learned counsel for the petitioner submits that the Impugned Order dated 30.12.2023 was discovered by the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent writ petition on the ground that the limitation period in terms of Section 107 of the CGST Act, 2017, of filing an appeal has expired, keeping in view period calculated from the date of passing of the impugned order. 6. We have considered the submissions, and noticed that the petitioner had been conveyed the order only in April 2024, and therefore, the appeal could have been filed only after A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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