TMI Blog2020 (7) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Additional Commissioner, GST - The present petition is accordingly disposed of with liberty granted to the petitioner to seek its remedies against the impugned order before the Appellate Authority, along with an application for condonation of delay. - W.P. (C) 4338/2020 - - - Dated:- 20-7-2020 - HON'BLE MS. JUSTICE HIMA KOHLI AND HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner, GST and instead of exhausting the remedy of appeal available to the petitioner, it has directly rushed to this court, which is impermissible. 3. Ms. Vibhooti Malhotra, learned counsel for the petitioner states that the impugned order has been passed by the Assistant Commissioner in a batch of petitions seeking refund orders and no specific order on the merits of the petitioner's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that delay alone will not be a ground for the Appellate Authority to reject the appeal that may be preferred by the petitioner on merits. The petitioner is permitted to rely on the interim order dated 21.01.2020, passed by a Co-ordinate Bench in W. P. (C) No. 627/2020 entitled M/s Pitambra Books Pvt. Ltd vs. UOI and Ors = 2020 (2) TMI 169 - DELHI HIGH COURT , which shall be duly taken into co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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