TMI Blog2020 (3) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... -communication of the order to the petitioner and start of period of limitation from the date of communication or knowledge of the order. The appellate authority has passed the said order without considering the aforesaid grounds. The matter is remanded back to the appellate authority to decide the question of delay afresh without being influenced by the previous order - Petition allowed by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order passed by the respondent No.3/Joint Commissioner cum Appellate Authority for State Goods and Service Tax, Bhopal by which he has rejected the appeal filed by the petitioner being aggrieved by the order passed by the Sales Tax Officer on the ground of delay. 3. The facts, in short, are that the respondent No.5 issued a show cause notice on 14.1.2019 under Section 29(2) of Central Good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner urged that the impugned order is contrary to the provisions of Section 107 of the GST Act. The period of limitation as per the provisions of Section 107, starts from the date of communication of the order passed by the authority. He has drawn attention of this Court to memo of appeal wherein a specific stand was taken that the notice was issued to the appellant through e-mail belonged to er ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough the impugned order. We find that in the impugned order, there is no consideration to the grounds mentioned in the memo of appeal regarding non-communication of the order to the petitioner and start of period of limitation from the date of communication or knowledge of the order. The appellate authority has passed the said order without considering the aforesaid grounds. 7. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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