ORDER

Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondents.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondents.

3.The petitioner is before this court against the impugned order dated

22.12.2025 passed by the 1^st respondent/Appellate Authority whereby the petitioner appeal against the order dated 20.06.2025 has been rejected on the ground of limitation. The said appeal has been rightly rejected by the Appellate Authority as it is beyond the condonable period of limitation provided under Section 107 of the respective GST Enactments, as such, dismissal of the appeal by the 1^st respondent cannot be found fault with. It is also noticed that the petitioner had filed the appeal against the order dated 20.06.2025 on 21.08.2025 which came to be rejected by an order dated 25.10.2025 on the ground that Non-receipt of certified copies, Statement of Facts, Ground of Appeal not attached with annexure of FORM GST APL-01. However, it appears that the petition