MODI PACKERS Vs. SUPERINTENDENT, WARD 63 (RANGE - 43).

JUDGEMENT

(1.) This hearing has been done through hybrid mode.

(2.) The Petitioner has filed the present petition challenging the order-in-appeal dtd. 9/6/2025 by which the appeal filed by the Petitioner challenging the order-in-original dtd. 27/5/2023 has been dismissed on the ground of limitation.

(3.) The crux of the dispute is that the Petitioner raised a challenge to the order of retrospective cancellation of its GST registration dtd. 27/5/2023. The said challenge was dismissed by the appellate authority solely on the ground that the appeal was barred by limitation.