ORDER

Mr. TNC Kaushik, learned Additional Government Pleader takes notice for the Respondents.

2. This Writ Petition is being disposed of at the time of admission after hearing the learned counsel for the Petitioner and learned Additional Government Pleader for the Respondents.

3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 16.09.2024 passed by the 1st respondent and the Order dated 06.05.2025 of the 2nd respondent, whereby the appeal of the Petitioner against the aforesaid Order dated 16.09.2024 has been rejected.

4. The Petitioner had been issued with a Show Cause Notice in GST DRC-01 dated 18.04.2023 for the Tax Period between April 2022 and March 2023. The Petitioner however failed to respond to the same and thus suffered impugned Order dated 16.09.2024. An appeal against the same was filed before the Appellate Authority after a lapse of 75 days.

5. At the time of filing of the appeal, the Petitioner has deposited 10% of the disputed tax. However, since the appeal was filed beyond the condonable period, the same was rejected by the 2nd respondent on 06.05.2025.

6. Learned counsel for the Petitioner submits that the impugned Orders dated 16.09.2024 an