TMI Blog2023 (1) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... the inordinate delay in approaching this Court is that after the implementation of the GST Regime, the Indirect Taxes Department has undergone a major reshuffling in terms of the Commissionerates and their respective jurisdiction - HELD THAT:- It is relevant to note that the GST Regime was rolled out with effect from 01.07.2017 and the impugned order dated 25.01.2018 was passed thereafter. The d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication dismissed. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE AMIT MAHAJAN For the Appellant Through : Mr. Aditya Singhla Mr. Adhishwar Suri, Advs. For the Respondent Through : Mr. Prakash Shah, Mr. Mihir Deshmukh Mr. Rajat Mittal, Advs. ORDER CM No. 39729/2022 1. This is an application filed by the appellant seeking condonation of del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent (appellant before the learned CESTAT). 4. The impugned order dated 08.06.2022 was made pursuant to an application filed by the respondent seeking implementation of the earlier order, as the appellant had not complied with the earlier order dated 25.01.2018. Admittedly, the challenge to the impugned order dated 08.06.2022 would not survive if the order dated 25.01.2018 is upheld. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pertaining to the respondent would lie, or the High Court before which the appeal would have to be filed. 6. It is relevant to note that the GST Regime was rolled out with effect from 01.07.2017 and the impugned order dated 25.01.2018 was passed thereafter. The department was duly represented before the learned CESTAT. The proceedings had emanated from the order in original passed on 31.03.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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