2024 (3) TMI 577

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..... 3285 of 2024 - -
GST
THE HONOURABLE MR. JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner : Mr.R.Anishkumar For the Respondents : Mr.Sai Srujan Tayi Senior Standing Counsel ORDER The petitioner assails an order of the 2nd respondent by which the appeal filed by the petitioner against order dated 06.04.2023 was rejected on the ground that such appeal was filed belatedly. 2. The pe .....

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..... rejected solely on the ground of limitation. 4. Mr.Sai Srujan Tayi, learned senior standing counsel, accepts notice on behalf of the respondents. He submits that the order impugned in appellate proceedings was issued on 06.04.2023. Consequently, he points out that the appeal should have been filed on or before 05.08.2023, whereas such appeal was filed on 01.09.2023. 5. The petitioner has placed .....

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..... less than 30 days. In the over all facts and circumstances, it is an appropriate case to direct the appellate authority to receive and dispose of the appeal on merits. 7. For reasons set out above, the order impugned herein is quashed and the matter is remanded to the appellate authority. The appellate authority is directed to receive and dispose of the appeal on merits within a maximum period o .....

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