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PRAVEEN MURARKA PROP. M/S. MODWARE INDIA vs. CGST AND CENTRAL EXCISE AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

SUSHRUT ARVIND DHARMADHIKARI
GAJENDRA SINGH
Pet. Counsel
Ashish Goyal
Res. Counsel
Mital Ukani

Petitioner / Applicant

PRAVEEN MURARKA PROP. M/S. MODWARE INDIA

Respondent CGST AND CENTRAL EXCISE AND OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Feb 5, 2025
Order No.

Writ Petition No. 30569 of 2024

Citation

2025(2) TAXREPLY 12694
Original Order
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ORDER

ORDER PER: JUSTICE SUSHRUT ARVIND DHARMADHIKARI This writ petition under Article 226 of the Constitution of India read with Section 107 of Central GST ACT, 2017 and M.P. GST Act, 2017 has been filed assailing order dated 30/05/2024 passed by respondent No. 1 in Appeal No. 140/CGST/IND/APPL/2023-24, whereby the appellant filed by the petitioner stands dismissed as time barred. 2. Learned counsel for the petitioner submitted that the order in original was not uploaded on the Common Portal of the GST Department, neither the Speed Post alleged to have been sent by the GST department was received. It is also submitted that the fact of passing of the order came to the knowledge of the petitioner only after the Demand notice was received on 10/01/2023 (Annexure P/3), thereafter, petitioner immediately applied to the learned respondents and obtained the copy of the order, which was only provided on 09/02/2023. After that, appeal was prepared and filed on 11/04/2023. It....

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