TMI Blog2019 (11) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... und of limitation. No doubt, the appeal filed by the petitioner was time barred but in the facts of the case, the appeal of the petitioner ought to be decided on merits rather dismissing the same on the ground of delay. The delay occurred in filing the appeal is condoned and remit this matter to the Commissioner (Appeals), Central Goods And Service Tax, Jaipur, for its decision on merits - petition allowed by way of remand. - D.B. Civil Writ Petition No.13826/2019 With D.B. Civil Misc. Stay Application No.12935/2019 - - - Dated:- 18-10-2019 - Mr. Justice Mohammad Rafiq And Mr. Justice Narendra Singh Dhaddha For the Petitioner(s) : Mr. Prateek Kedawat For the Respondent(s) : Mr. Vartika ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order in original dated 27.08.2018 has been received by the petitioner or in his office. The petitioner through his Director on 23.04.2019 immediately along-with an affidavit requested respondent no.2 - the Assistant Commissioner, Div.J, Central Goods Services Tax, Ajmer, that if the adjudicating authority to provide him copy of the order in original dated 27.08.2018, which was never received by him at their address. In response thereto, the respondent no.2, vide letter dated 10.05.2019, provided certified copy of the order in original to the petitioner. The petitioner without any delay filed an appeal under Section 35 of the Central Excise Act, 1944 in Form ST-4 before the Commissioner (Appeals-I), CGST, Central Goods Services Tax Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted to the respondent no.2 dated 23.04.2019 asserts that the order-in-original dated 27.08.2018 was not received by the petitioner. No doubt, the appeal filed by the petitioner was time barred but in the facts of the case, in our considered view, the appeal of the petitioner ought to be decided on merits rather dismissing the same on the ground of delay. In view of the above and having regard to the facts of the case, we condone the delay occurred in filing the appeal and remit this matter to the Commissioner (Appeals), Central Goods And Service Tax, Jaipur, for its decision on merits. The parties to appear before him on 18.11.2019. The Commissioner (Appeals), Central Goods And Service Tax, Jaipur, shall decide the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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