TMI Blog2023 (3) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... .10.2022. The impugned order passed by the appellate authority do not disclose the reasons as to how the said appeal is barred by limitation. The respondent authority ought to have passed a speaking order by computing the limitation in the light of Section 107(4) of the GST Act. The matter is remanded back for consideration. The petition is disposed off. - WP (C) No.119 of 2023 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l order under Section 138 of CGST Act was passed. The petitioner has preferred an appeal which was dismissed by the appellate authority on the ground of delay in preferring an appeal ignoring the prescription of Section 107(4) of the CGST Act and hence, the present writ petition has been filed. 3. Mr. B.N. Majumder, learned senior counsel appearing for the petitioner has submitted that as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appeal of the petitioner could be filed on 29.10.2021. Meanwhile, the Hon ble Supreme Court has extended all statutory limitation up to 28.02.2022. As such, the appeal filed by the petitioner was well within time. 5. Mr. K. De, learned Addl. G.A. appearing for the respondents has submitted that the order was passed 30.09.2019 and ends on 30.01.2020. As per the order of the Supreme Court r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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