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2020 (12) TMI 683 - HC - GSTMaintainability of appeal - time limitation - petitioner’s appeal rejected on the ground that it is belated by four months and therefore beyond the maximum time permitted under Section 107 of the Act - HELD THAT:- On perusal of Annexure-E, it is seen that the Appellate Authority, the third respondent, has not considered the specific assertions of the petitioner that the petitioner was not aware of the order dated 10.12.2018 until his banker informed him and immediately thereafter i.e., on 5.2.2019 the petitioner has deposited a part of the demand. If 05.02.2019 could be considered the date of communication, the appeal would be in time. These circumstances in the considered opinion of this Court had to receive the third respondent’s attention, and even mentioning 10.12.2018 as the date of communication in the appeal format had to be considered in the facts and circumstances. This Court is of the considered view that Annexure-E which is rendered without considering these circumstances cannot stand the scrutiny in law especially given the fact that the Appellate Authority’s order results in denial of the right of appeal under the Act. Petition allowed in part.
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