TMI Blog2023 (2) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 107(1), any person aggrieved by an order passed under this Act or the Central Goods and Services Tax Act by an adjudicating authority may file an appeal before the prescribed Appellate Authority within three months from the date on which the decision is communicated to such person. Sub-section (4) of Section 107 authorizes the Appellate Authority to allow the appeal to be presented within a f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anuary, 2023. Application disposed off. - WPA 2809 of 2022 - - - Dated:- 9-1-2023 - MOUSHUMI BHATTACHARYA, J. For the Petitioner : Mr. Ankit Kanodia Ms. M. Agarwal Ms. P. Shaw Mr. Abhilash Mittal. for the State : Mr. Subir Kumar Saha Mr. Bikramaditya Ghosh. The petitioner is aggrieved by an order dated 29.08.2022 of the Appellate Authority by which the petitioner s appeal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od by sufficient cause. In the present case, there has been a delay of 36 days after three months + one month. The petitioner, through learned counsel, claims to have been ignorant of the statutory time period framed under the 2017 Act. Upon hearing learned counsel and considering the power of the Appellate Authority to extend the time period albeit within three + one month as well as the ne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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