TMI Blog2024 (1) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... peal before the appellate authority - sufficient reasond for delay or not - suffered from severe ill-health and could not prefer appeal - HELD THAT:- As per Section 107 of the C.G.S.T Act, 2017, the petitioner has to prefer an appeal against the impugned Order passed by the respondent No. 4 before the respondent No. 3 within a period of three months from the date of service of the Order. Petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JYOTHIRMAI PRATAPA For the Petitioner : Sri P.A. Seshu, learned counsel, and For the Respondents : Sri B.V.S. Chalapathi Rao, learned Senior Standing Counsel for C.B.I.C. ORDER (PER SMT. JUSTICE VENKATA JYOTHIRMAI PRATAPA) Petitioner seeks Writ of Mandamus to declare the Order passed by the respondent No. 4 dated 19.10.2022 as unconstitutional without jurisdiction, arbitrary and consequently, to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed reply to the show cause notice. Consequently, respondent No. 4 passed the impugned Order. 4. Learned counsel for the petitioner would submit that the petitioner suffered from acute and uncontrollable diabetes and Pneumonia for the last six months, as such, he could not prefer appeal within the period of 3 months or within a period of one month beyond the three months by showing the sufficien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not challenged the correctness of the impugned Order in the present Writ Petition, but, seeking the indulgence of the Court to condone delay of 65 days in preferring the appeal since due to unavoidable circumstances as he suffered from severe ill-health could not prefer appeal. 8. Needless to emphasize that as per Section 107 of the C.G.S.T Act, 2017, the petitioner has to prefer an appeal ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal by imposing certain terms so as to enable the petitioner to pursue his remedies under law. 9. In the interest of justice, we consider it apposite to allow the Writ Petition and permit the petitioner to prefer an appeal before the respondent No. 3 within a period of one week from the date of receipt of a copy of this Order subject to the petitioner depositing 20% of the disputed tax. 10. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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