9911796707
TMI Blog2024 (11) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the respondents, who have raised objection about the delay in filing the petition as the order impugned was passed on 24.02.2023 and the petition has been filed on 23.10.2024 without any explanation in this regard. On the merit of the case, reliance was placed in UNION OF INDIA VERSUS BHARTI AIRTEL LTD. ORS. [ 2021 (11) TMI 109 - SUPREME COURT] , however, presently no submission has been made o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inter alia observing that the petitioner has an option to request the Commissioner to allow to revise his TRANS-1. 3. The petitioner after passing of the order, attempted filing of the appeal but it is claimed that as there is no option to file an appeal of TRANS-1 on the GST portal and manual appeal by the appellate authority is not acceptable, the same could not be filed. Further though the aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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