TMI Blog2023 (4) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... sought for filing reply - time extended on the request of the petitioner till 20th April, 2022, but no reply was submitted by the petitioner - HELD THAT:- The time for filing reply was extended for the petitioner firstly till 28th December, 2021 but no reply was submitted, thereafter, it was again extended on the request of the petitioner till 20th April, 2022, but no reply was submitted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, at this stage, Shri Rohit Shukla informed that against the order dated 21.05.2022 passed u/s 74 of the Act, 2017, the appeal could have been filed within a period of 30 days, which was extendable for one month and no more. We find that this petition has been filed only on 21st March, 2023, meaning thereby the period for preferring the appeal had expired much prior to filing of this petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the U.P. GST Act, 2017. In the said notice, it was mentioned that the petitioner may appear before the said undersigned for personal hearing either in person or through authorized representative for representing its case on the date, time and venue if mentioned in table below. In the table mentioned in the show cause notice, last date for submission of reply was given as 12 July, 2021 but no date, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... maintainable u/s 107 of the aforesaid Act, 2017. We find that time for filing reply was extended for the petitioner firstly till 28th December, 2021 but no reply was submitted, thereafter, it was again extended on the request of the petitioner till 20th April, 2022, but no reply was submitted by the petitioner. In the interregnum, on 8th January, 2022 without submitting any reply, he had sought pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 74 of the Act, 2017, the appeal could have been filed within a period of 30 days, which was extendable for one month and no more. We find that this petition has been filed only on 21st March, 2023, meaning thereby the period for preferring the appeal had expired much prior to filing of this petition. Therefore, now we understand why the anxiety of the petitioner that this petition should be en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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