9911796707
TMI Blog2024 (9) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Dipak Seth, Manish Misra ORDER HON'BLE ALOK MATHUR, J. Heard learned counsel for the parties. By the impugned order dated 08.12.2023, the Additional Commissioner CGST (Appeals), Lucknow has rejected the appeal of the petitioner on the ground that the same is filed beyond the period of limitation. It is submitted by learned counsel for the petitioner that the appeal w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ange any counsel for filing the appeal and also on 20.07.2023, Managing Director of the petitioner had fallen seriously ill and was advised bed rest. He also annexed a copy of the medical certificate issued by Dr. Sanjay Pandey. It is stated that in the aforesaid circumstances, the deponent personally filed the appeal before the appellate authority. Learned counsel for the petitioner has also pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rded an opportunity of hearing on merits." Considering the submission of learned counsel for the petitioner and the decision cited, the impugned order dated 08.12.2023 passed by the appellate authority is set aside and the matter is remanded before the first appellate authority (respondent no.1) with a direction to consider and adjudicate upon the appeal filed by the petitioner on merits without ..... X X X X Extracts X X X X X X X X Extracts X X X X
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