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PARTH ENTERPRISES vs. JOINT COMMISSIONER (APPEALS) OFFICE OF COMMISSIONER (APPEALS) AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

G. S. AHLUWALIA
HIRDESH
Pet. Counsel
Khushal Singh Sengar
Res. Counsel
Harshavardhan Topre

Petitioner / Applicant

PARTH ENTERPRISES
Respondent JOINT COMMISSIONER (APPEALS) OFFICE OF COMMISSIONER (APPEALS) AND OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Jan 27, 2025
Order No.

Writ Petition No. 1691 of 2025

Citation

2025(1) TAXREPLY 12451
Original Order
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ORDER

ORDER PER: JUSTICE GURPAL SINGH AHLUWALIA This petition, under Article 226 of Constitution of India, has been filed against the order dated 15.10.2024 passed by Joint Commissioner (Appeals), Office of the Commissioner (Appeals), Central Goods and Services Tax & Central Excise, Bhopal in appeal number 599/GST/BPL/APPL/2023, and order dated 06.02.2023 passed by the Superintendent, CGST & Central Excise, Range-II, Division-I, Gwalior, in case number 10/SUPDT/GST/ADJ/R-II/DIV-I/2022-23. 2. It is submitted that against the order dated 06.02.2023, petitioner preferred an appeal which has been dismissed by order dated 15.10.2024 on the ground of delay. 3. Admittedly, the appeal was filed on 12.09.2023, i.e. after more than 7 months of passing of the impugned order. Section 107 of GST Act reads as under:- Section 107 :- Appeals to Appellate Authority : (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax ....

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