HITACHI ENERGY INDIA LTD Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Petitioner in all these petitions has called in question the validity of the impugned orders whereby the appeals filed under Sec. 107(11) of the KGST/CGST Act, 2017 ('the Act' for brevity) were dismissed on the ground that the appeals were filed beyond time and the delay was such that it would be beyond the time that was condonable under Sec. 107(4) of the Act.

(2.) Learned counsel for the petitioner submits that all these writ petitions should be disposed off taking note of the law laid down in W.P.No. 14881/2024 as the question of starting point of limitation has been held to be date of acknowledgement issued through online filing and the date taken by the authority of physical filing ought to be discarded.

(3.) The observations made in W.P.No. 14881/2024 read as follows: