9911796707
TMI Blog2025 (2) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... papers. 3. Though the writ petition is listed for preliminary hearing, with the consent of the learned counsel for the parties, the writ petition is taken up for disposal. 4. Learned counsel for the petitioner would submit that the petitioner is before this Court, questioning Annexure-A/Appellate Order passed under Section 107 of the Karnataka Goods and Services Tax Act, 2017 (for short "2017 Act"). Learned counsel would submit that the petitioner filed an appeal under Section 107 of 2017 Act against the order dated 26.02.2024 which was communicated to the petitioner on 27.02.2024 passed under Section 73(9) and (10) of 2017 Act. Learned counsel would submit that the petitioner had complied the order by depositing 10% of the disputed tax. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the parties and on perusal of the writ petition paper, the only point which falls for consideration is as to whether the first respondent-Appellate Authority has exercised its discretionary power under sub-Section(4) of Section 107 of 2017 Act judiciously? 7. Answer to the above point would be in the negative for the following reasons: It is not in dispute that the petitioner suffered an order under Section 73(9) and (10) of 2017 Act on 26.02.2024 which was communicated to the petitioner under Annexure-B1 dated 27.02.2024. Section 107 of 2017 Act provides 3 months time to file an appeal against the said order from the date of communication of the order. The petitioner had time to file appeal till 26.05.2024. But the appeal w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elay was within condonable period under Section 107(4) of 2017 Act and whether appellant has shown sufficient cause to condone delay of three days. 9. From the material placed on record, I am satisfied that sufficient cause is shown by the petitioner to condone the delay of 3 days in preferring the appeal which is within condonable period prescribed under sub-Section (4) of Section 107 of 2017 Act. 10. For the reasons stated above, the following order: (i) The writ petition is allowed. (ii) Delay of 3 days in preferring the appeal before the first respondent/Appellate Authority under Section 107 of 2017 Act is condoned. (iii) The first respondent/Appellate Authority is directed to consider the appeal of the petitioner filed on 30.05 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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