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TMI Blog2025 (2) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal would fall within the larger period of limitation which stands constructed in terms of Section 107 (4) of the Central Goods and Services Tax Act, 2017 [CGST Act]. The only issue which thus survives is whether despite the explanation which was proffered in the course of hearing of the appeal, the same was liable to be dismissed solely on the ground that the petitioner had not moved a formal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meer Vashisht, Mr. K.G. Gopalakrishnan, Mr. Abhinav Sharma and Ms. Avsi Malik, Advs. ORDER PER 1. The writ petitioner is aggrieved by the order dated 31 December 2024 passed by the Joint Commissioner in terms of which the statutory appeal has come to be dismissed consequent to a failure on the part of the petitioner to formally seek condonation of delay. 2. We find that undisputedly the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be deemed to have been served on 22 February 2023 itself. The appellate authority, however, has taken the view that the period of limitation would have to be computed from that date and viewed in that light, the appeal would have fallen within the prescribed limitation of 90 days and thus liable to be filed upto 21 May 2023. 4. Insofar as the additional period of one month which the statute pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07(4) of the Act. 7. The appeal as preferred by the writ petitioner shall consequently stand revived on the board of the appellate authority to be heard on merits and decided afresh in accordance with law." Consequently, and for all the aforesaid reasons, we find ourselves unable to sustain the order impugned." 4. We, consequently, allow the instant writ petition and quash the order dated 31 D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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