9911796707
TMI Blog2025 (3) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate For Sri. S. Parthasarathi, Advocate). For the Respondents (By Sri. Aravind V Chavan, Advocate). ORAL ORDER The petitioner is before this Court under Article 226 of the Constitution of India, questioning Annexure-B, Order bearing No. MYS-SPP-ADC/JC(A)-090-2022-23-GST dated 29.12.2022 passed by respondent No. 2-Appellate Authority, by which the petitioner's appeal is rejected solely on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. Further, learned counsel would submit that the amount of 10% statutory deposit was made five days later i.e., 07.12.2021, which was within the period of limitation. Learned counsel for the petitioner would submit that respondent No. 2-Appellate Authority committed grave error in dismissing the appeal without taking note of the fact that statutory deposit was made within limitation period. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vides for appeal against decision or order passed under the Act and it also prescribes three months time to file appeal from the date of communication of the order. Further, one month extended time is provided under Section 107 (4) of 2017 Act to file appeal and the said period could be condoned if acceptable cause is shown. 7. Section 107 (6) (b) of 2017 Act states that no appeal shall be filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long with appeal. The petitioner filed an appeal as well as deposited the statutory deposit within the period of limitation prescribed under Section 107 (1) of 2017 Act. 9. In view of the above, the following ORDER (a) Writ petition is allowed; (b) Impugned Order bearing No. MYS-SPPADC/JC(A) 090-2022-23-GST dated 29.12.2022 (Annexure-B) passed by respondent No. 2 is quashed. (c) Respondent No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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