2024 (2) TMI 992

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..... il Mishra, Standing Counsel for CT & GST  rganization, Mr. A. Kedia, Junior Standing Counsel for O.P. No. 4 ORDER This matter is taken up through hybrid mode. 2. The present writ petition is being entertained only because the Second Appellate Tribunal has not yet been constituted. 3. The petitioner has filed this writ petition challenging the 1st appellate order dated 31.08.2023 passed by .....

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..... second appellate forum, this Court should entertain this writ petition. 5. Mr. Sunil Mishra, learned Standing Counsel vehemently contended that since there is delay in preferring the appeal, this Court may not be in a position to condone the delay beyond four months, particularly when appellate authority has not been vested with discretion to condone the delay beyond one month after lapse of thr .....

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..... rejoinder thereto, if any, be filed before the next date. 8. Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted, as an interim measure subject to the Petitioner depositing entire tax demand within a period of fifteen days from today, the rest of the demand shall remain stayed during the pendency of t .....

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