THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.33092 of 2025

ORDER:

Learned counsel Ms. K.Prabhabati appears for the petitioner.

Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs, appears for respondents No.1 and 2.

Ms. B.Kavita Yadav, learned Central Government Standing Counsel, appears for respondent No.3.

2. The petitioner has assailed the order-in-appeal dated 31.07.2025 (Annexure P.11) by which the appeal filed by the petitioner was rejected on the ground of delay as it was submitted beyond the time limit prescribed for preferring an appeal under Section 107(4) of the Central Goods and Services Tax Act, 2017. The petitioner has also assailed the order-in-original dated 24.04.2024 and the summary of the order in Form GST DRC-07 dated 06.05.2024 for the tax period April 2018 – March 2019.

3. Learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs appearing for respondents No.1 and 2 submits that the appeal filed by the petitioner was dismissed on the grounds of delay beyond 90 + 30 days condonable period. The petitioner has a remedy of appeal