WRIT PETITION No.15907 of 2025 ORDER(Per the Hon’ble the Acting Chief Justice Sujoy Paul)

Sri B. Srinivas, learned counsel for the petitioner;

Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for respondent Nos.1 to 3 and Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No.4.

2. With the consent, finally heard.

3. During the course of hearing, learned counsel for the parties fairly admitted that the Assessment Order was passed on 28.04.2024 and the petitioner preferred appeal on 27.08.2024. However, the appeal was preferred within condonable period under Section 107 of the Central Goods and Services Tax Act, 2017 (for short, ‘the Act’). It is agreed that despite the fact that the appeal was preferred by the petitioner within condonable period, since the appellate authority has not assigned any reason whatsoever for not condoning the delay, the impugned order dated 25.01.2025 may be set aside and the appellate authority may be directed to decide the application for condonation of delay in accordance with law.

4. In view of consensus arrived at, the impugned order dated 25.01.2025 is set aside. The appeal is restored to its original number with a direction to the appellate authority to decide the application preferred by the petitioner for condonation of delay in accordance with law expeditiously.

5. Accordingly, this Writ Petition is disposed of without expressing any opinion on merits of the case. No costs.

Interlocutory applications, if any pending, shall also stand closed.

SUJOY PAUL, ACJ RENUKA YARA, J

WRIT PETITION No.15907 of 2025 (Per the Hon’ble the Acting Chief Justice Sujoy Paul)