2023 (10) TMI 338

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..... ion 107 read with Section 4 of the GST Act, 2017 - HELD THAT:- The appellate authority does not have any power to condone the delay in filing the appeal beyond the period of one month from the period of three months as prescribed under Sub-section 1 of Section 107 of the GST Act, 2017. As the petitioner has filed appeal beyond the total period of four months, it has been dismissed on the ground o .....

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..... andran GP JUDGMENT The petitioner has filed this writ petition under Article 226 of the Constitution of India impugning Exhibit P-1 assessment order passed by the 2nd respondent State Tax Officer under Section 73 read with Rule 142 of the Goods and Services Tax and Rules made thereunder for the tax period 2017-18. Total tax, interest and penalty for the said period have been assessed a .....

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..... 017. As the petitioner has filed appeal beyond the total period of four months, it has been dismissed on the ground of delay. 3. Learned Counsel for the petitioner is not in a position to point out any powers vested with the appellate authority to condone the delay beyond the period of four months. The appeal has to be filed within a period of three months and the appellate authority has the po .....

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