COMMON ORDER

By this common order, both these writ petitions are disposed of.

2. Mr.C.Harsharaj, learned Additional Government Pleader takes notice on behalf of the respondent.

3.The Court is inclined to dispose these writ petitions at the time of admission after hearing the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent.

4. The petitioner is aggrieved by the impugned orders dated

16.12.2022 and 20.01.2023. Both these orders are appealable before the Deputy Commissioner (GST Appeals) under Section 107 of the respective GST enactment.

5. The petitioner has failed to file Statutory Appeal within the stipulated time. The reasons given in the affidavit is that the petitioner's brother was hospitalized. Therefore, against both the impugned orders dated 16.12.2022 and 20.01.2023, which were posted/uploaded in the GST portal on 20.01.2023, appeals were not filed within the stipulated time under Section 107 of the respective GST enactment.

6. Even if the petitioner files appeals before the Deputy Commissioner (GST Appeals) beyond the condonable period, the Deputy Commissioner (GST Appeals) will be bound to dismiss the Appeal on the ground of li