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A.R. ENTERPRISES vs. ADDL. COMMISSIONER CENTRAL GOODS AND SERVICE TAX APPEAL LKO. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

ALOK MATHUR,
Pet. Counsel
Manas Shukla
Res. Counsel
Dipak Seth
Manish Misra

Petitioner / Applicant

A.R. ENTERPRISES

Respondent ADDL. COMMISSIONER CENTRAL GOODS AND SERVICE TAX APPEAL LKO. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 19, 2024
Order No.

Writ Tax No. - 53 of 2024

Citation

2024(9) TAXREPLY 11014
Original Order
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ORDER

ORDER HON'BLE ALOK MATHUR, J. Heard learned counsel for the parties. By the impugned order dated 08.12.2023, the Additional Commissioner CGST (Appeals), Lucknow has rejected the appeal of the petitioner on the ground that the same is filed beyond the period of limitation. It is submitted by learned counsel for the petitioner that the appeal was filed by the petitioner on 16.08.2023, which was beyond the period of three months from the date of receipt of the copy of the order dated 27.03.2023 passed by the Superintendent, CGST Range-I, Division Lucknow-I. The appellate authority, therefore has rejected the appeal on the ground that he has no authority to condone the delay beyond the period of 30 days as provided under Section 107(4) of the CGST Act, 2017. Having heard the learned counsel for the parties and perused the order passed by the first appellate authority, it is noticed that the appeal was not filed within stipulated time, the reason for delay has bee....

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