9911796707
TMI Blog2025 (3) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017 provides three months time to file appeal from the date of order or from the date of communication. Even otherwise, the petitioner had filed rectification application and along with rectification application, petitioner had also filed application along with affidavit, praying to condone the delay, if any in preferring the appeal. If such rectification application along with application for condonation of delay is filed, second respondent ought to have exercised its power under Section 107 (2) of 2017 Act, judiciously since the appeal was presented within the condonable period. The respondent No. 2 failed to apply its mind judiciously and failed to take a decision in terms of Section 107 (2) of 2017 Act. Conclusion - The dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the second respondent without examining as to whether the appeal filed was within the time and without providing an opportunity of hearing, dismissed the appeal solely on the ground of delay of two days in filing the appeal. Learned counsel would further submit that subsequently, petitioner filed rectification application and along with rectification application, petitioner had also filed affidavit praying to condone the delay if any, in preferring the appeal. Learned counsel would further submit that the rectification application also came to be dismissed by order dated 13.01.2025 (Annexure-H). Learned counsel would submit that the order passed by the second respondent is without application of mind and without affording any opportunity. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght to have exercised its power under Section 107 (2) of 2017 Act, judiciously since the appeal was presented within the condonable period. The respondent No. 2 failed to apply its mind judiciously and failed to take a decision in terms of Section 107 (2) of 2017 Act. Moreover, if the second respondent-Appellate Authority was of the view that the appeal filed was beyond the period prescribed under Section 107 (1) of 2017 Act, second respondent-Appellate Authority ought to have heard petitioner before passing the order rejecting the appeal. 9. In the above circumstances, the following: ORDER a) Annexure-E, order bearing Appeal No. KGST/AP. No. 209/2023-24 dated 08.10.2024 as well as consequential rectification order dated 13.01.2025 beari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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