For the Petitioner : Mr. Sandip Choraria, Mr. Akash Chakraborty For the CGST : Mr. Ratan Banik, Mr. Bishwaraj Agarwal Heard on : 29.07.2025 Judgment on: 29.07.2025 Saugata Bhattacharyya, J.:

1. Affidavit-of-service filed on behalf of the petitioner is taken on record.

2. In the writ petition order of the Appellate Authority dated 25^th November, 2024 is under challenge whereby appeal preferred by the petitioner under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act of 2017”) was dismissed on the ground of delay.

3. Learned advocate representing the petitioner on virtual mode submits that Adjudicating Authority passed an order on 6^th February, 2024 and being aggrieved by the order of the Adjudicating Authority appeal was preferred on 25^th June, 2024 which is beyond the period as provided under Section 107 (4) of the said Act of 2017. On the date of preferring appeal on 25^th June, 2024 there was delay of 19 days.

4. It is also averred in the writ petition that petitioner and his father were staying at Meghalaya and West Bengal respectively. For business purpose since petitioner was staying at Meghalaya he was unable to take steps by