2024 (2) TMI 63

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..... e Respondent : C.S.C.,Amit Mahajan,B.K.Singh Raghuvanshi ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Subham Agarwal, counsel appearing on behalf of the petitioner and Sri Amit Mahajan, counsel appearing on behalf of department. 2. This is an application filed under Article 226 of the Constitution of India, wherein, the petitioner is aggrieved by the order passed in appeal filed under S .....

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..... nefit of Section 14 of the Limitation Act is given to the petitioner, then the said appeal would not be time barred under Section 107 of the Act. 5. I find merit in the submission of counsel appearing on behalf of the petitioner, and accordingly, I quash and set aside the impugned order dated October 15, 2019 and direct the respondent no.3/Additional Commissioner, CGST, (Appeals), Meerut, to gran .....

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