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PARIHAR TENT WORKRS vs. APPELLATE AUTHORITY AND JOINT COMMISIONER OF STATE TAXES AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

SURESH KUMAR KAIT
VIVEK RUSIA
Pet. Counsel
Manish Yadav
Res. Counsel
Anand Soni

Petitioner / Applicant

PARIHAR TENT WORKRS
Respondent APPELLATE AUTHORITY AND JOINT COMMISIONER OF STATE TAXES AND OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Mar 10, 2025
Order No.

Writ Petition No. 8253 of 2025

Citation

2025(3) TAXREPLY 12698
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ORDER

ORDER PER: JUSTICE VIVEK RUSIA The petitioner has filed this present 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 delay of 9 days. The petitioner filed an application for condonation of delay however, vide impugned order dated 26.11.2024 the appeal has been dismissed. Hence, ....

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