2024 (9) TMI 1397

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..... ion - HELD THAT:- The impugned order dated 08.12.2023 passed by the appellate authority is set aside and the matter is remanded before the first appellate authority (respondent no.1) with a direction to consider and adjudicate upon the appeal filed by the petitioner on merits without raising any objection on the limitation, after notice and opportunity of hearing to all concerned. Petition dispose .....

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..... ay beyond the period of 30 days as provided under Section 107(4) of the CGST Act, 2017. Having heard the learned counsel for the parties and perused the order passed by the first appellate authority, it is noticed that the appeal was not filed within stipulated time, the reason for delay has been explained in supplementary affidavit filed by the petitioner. From which, it transpires that due to fi .....

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..... we are of the considered opinion that the delay was not occasioned because of any fault on the part of the petitioner but was due to circumstances which was beyond his control. However since the Act does not empowers the appellate authority to condone the delay 30 days beyond the prescribed limitation, no illegality is found to have been committed by the appellate authority however in the interest .....

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