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TMI Blog2025 (3) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... llate Authority within three months from the date on which the decision or order is communicated to such person". As per sub-section (4) of Section 107 "The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month. Therefore, the Appellate Authority has power to condone the delay for the period of one month only but the provisions of the Limitation Act has not been made applicable". The Apex Court has taken a similar view in the matter of Chintels India Limited Vs. Bhayana Builders Private Limited reported in [2021 (2) TMI 510 - SUPREM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition under Article 226 of the Constitution of India r/w Section 107 of Central GST Act, 2017 & M.P. GST Act, 2017 challenging the order dated 26.11.2024, whereby the Appellate Authority & Joint Commissioner, State Tax Division-II, Indore has dismissed the appeal as time barred in respect of Assessment Year from 01.04.2021 to 31.03.2022. 2. The petitioner is engaged in the business of tents and registered under the Goods and Service Tax Act, 2017. The petitioner was served with the demand notice dated 21.07.2023 by the respondent No.2 in respect of the period from 01.04.2021 to 31.03.2022 for demand of Rs. 92,48,360/-. Being aggrieved by the aforesaid demand order, the petitioner preferred an appeal to the Appellate Authority with a de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority may prefer to Appellate Authority within three months from the date on which the decision or order is communicated to such person". As per sub-section (4) of Section 107 "The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month. Therefore, the Appellate Authority has power to condone the delay for the period of one month only but the provisions of the Limitation Act has not been made applicable". 6. The Apex Court has taken a similar view in the matter of Chintels India Limited Vs. Bhayana Builders Private Limited rep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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