R K ASSOCIATES AND HOTELIERS PVT LTD Vs. COMMISSIONER (APPEALS) OF CENTRAL AND STATE GOODS AND SERVICE TAX, GST BHAWAN

JUDGEMENT

(1.) Heard.

(2.) These petitions have been preferred against the final order(s) of the CESTAT passed on different dates, affirming the order(s) passed by the Commissioner (Appeals), which had dismissed the appeals on the ground of limitation, as the appeals were preferred after 60 days and thereafter, the condonable period of one month i.e. after total period of 90 days.

(3.) The facts and issues involved being common in nature in all the above writ petitions, they are disposed of by this common order.