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2024 (2) TMI 63 - ALLAHABAD HIGH COURTMaintainability of appeal - appeal dismissed on the ground of limitation - HELD THAT:- The petitioner submits that if the benefit of Section 14 of the Limitation Act is given to the petitioner, then the said appeal would not be time barred under Section 107 of the Act. There are merit in the submission of counsel appearing on behalf of the petitioner, and accordingly, the impugned order is quashed and the respondent no.3/Additional Commissioner, CGST, (Appeals), Meerut, are directed to grant benefit of Section 14 of the Limitation Act to the petitioner and hear the appeal afresh. If after granting the benefit of Section 14 the petitioner's appeal is filed within time, the appeal shall be heard on merits. This writ petition is disposed of.
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