9911796707
TMI Blog2025 (5) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents Through: Ms. Vaishali Gupta, Panel Counsel for GNCTD. ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-M/s A P Manufacturing Co. under Article 226 and 227 of the Constitution of India, inter alia, assailing the order dated 18th July 2024 (hereinafter, 'impugned order') passed by the Office of the Appellate Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Goods and Service Tax Act, 2017 is three months which can be further extended by a period of one month. The said period has already expired. 5. The case of the Petitioner is that the Show Cause Notice was not served upon him and no documents, which were found to be the basis of the said Show Cause Notice, have also been served to the Petitioner. Moreover, the cancellation of the GST registra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and for whatever reason, the Petitioner has not had an opportunity to either file a reply or to attend a personal hearing. The Petitioner ought to have been a little more cautious with the proceedings. In fact, the address of the Petitioner which is mentioned in the memo of parties is also the old place in Delhi. However, ld. counsel for the Petitioner submits that the Petitioner has now shifted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Constitution of India, the Petitioner's appeal is directed to be heard on merits, subject to payment of Rs. 20,000/- as costs with the Department of Trade & Taxes, Government of National Capital Territory of Delhi. 8. The proof of costs shall be placed before the Appellate Authority and the appeal shall be restored to its original number. The appeal shall be heard by the Appellate Authority on m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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