TMI Blog2024 (2) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... it 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. There are merit in the submission of counsel appearing on behalf of the petitioner, and accordingly, the impugned order is quashed and the respondent no.3/Additional Commissioner, CGST, (Appeals), Meerut, are directed to grant benefit of Section 14 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017 (hereinafter referred to as the Act ), dated October 15, 2019, wherein the authority has dismissed the appeal on the ground that the same is barred by limitation. 3. The factual aspects infact indicates that the appeal was filed by the petitioner before the Additional Commissioner, Grade-II (Appeals) Saharanpur on June 14, 2019 challenging the registration cancellation order dated Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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