RAVIN SACHDEV Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner impugns order dtd. 18/5/2023, whereby the appeal filed by the petitioner impugning the Order-in-Original dtd. 25/8/2022 has been dismissed on the limited ground of delay.

(2.) Impugned order records that a delay of maximum period of one month could be condoned under Sec. 107(4) of the Goods and Services Tax Act, 2017 ["GST Act"] and as the subject appeal has been filed with a delay of two months, the same could not be condoned.

(3.) As per the petitioner, petitioner made an application seeking refund on 27/6/2022. The Assistant Commissioner rejected the application seeking refund by order dtd. 25/8/2022. The statutory period of filing an appeal against the order was three months. Petitioner filed an appeal thereto through the online portal on 22/11/2022, within the period of three months.