ABHISHEK TRADING CORPORATION Vs. COMMISSIONER (APPEALS)

JUDGEMENT

(1.) Heard Sri Suyash Agarwal, learned counsel for the petitioner, Sri Parv Agarwal, learned counsel for respondent No.1 and learned Standing Counsel for the State.

(2.) This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated August 28, 2023 passed by the appellate authority being the Commissioner (Appeals), CGST and Central Appeal Commissionerate, Allahabad under Sec. 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act").

(3.) By the aforesaid order, the appellate authority dismissed the appeal filed by the petitioner on the ground that the same was time barred as it was filed beyond the period of four months. At paragraph 3.1 of the aforesaid order, the appellate authority has clearly pointed out that the petitioner has received the order dated October 13, 2021, whereas the appeal was filed on July 20, 2023, that is, after the period of more than 20 months and way beyond the time prescribed under Sec. 107 of the Act.