PANKAJ KUMAR KATARIA v. ADDL COMMISSIONER OF CGST & ANR.
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
PANKAJ KUMAR KATARIA
v.
ADDL COMMISSIONER OF CGST & ANR.
W.P.(C) 3009/2024 dated 29.02.2024
Law : GST
Decision : Matter remanded back
Condonation of delay – In the present case, the petitioner impugns common order dated 23.08.2023 whereby 3 appeals assailing the order in original dated 28.07.2022 is rejected with a reason that it is barred by limitation. – While petitioner contends that he was not aware of orders passed on 28.07.2022 and came into notice when it was uploaded on portal i.e. 28.08.2022 and avers that appeal was within time. Since, petitioner had an impression that orders had been uploaded on 28.08.2022, prays that an opportunity be granted to file an application seeking condonation of delay before the Appellate Authority. – Held- The Court after taking into the consideration of both parties opined that without considering merits of the case, all the three orders in appeals dated 23.08.2023 are set aside. The appeals are restored on the file of the Appellate Authority. Liberty is granted to the petitioner to file an application seeking condonation of delay within a period of two weeks from today.
Represented By:
Counsel for the Petitioner: Prince Mohan Sinha, Dinesh Mohan Sinha, Rajeev Arora, Shivnath & Manish Jain, Advocates.
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