THE HON’BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON’BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.9847 of 2025 ORDER: (Per the Hon’ble the Acting Chief Justice Sujoy Paul)

Sri Praveen K Nair, learned counsel for the petitioner and Sri Dominic Fernandes, learned Standing Counsel for CBIC, for respondent Nos.1 and 2.

2. Heard on admission.

3. This writ petition assails the Order-in-Original dated 22.12.2023.

4. The present writ petition is filed on 28.03.2025.

5. Learned counsel for the petitioner submits that Form GST DRC-

07 dated 16.05.2024 is an unsigned document.

6. On a specific query from the Bench regarding the delay in assailing the order dated 22.12.2023, learned counsel for the petitioner has drawn our attention only to paragraph No.6 of the writ affidavit. The learned counsel for the petitioner has not explained the delay in assailing the order dated 22.12.2023 after considerable long time. The petitioner had a remedy of appeal against the Order-in-Original dated 22.12.2023 within a period of ninety days. The Apex Court in Assistant Commissioner (CT) LTU, Kakinada v. Glaxo Smith Kline Consumer Health Care Limited, (2020) 19 SCC 681 in paragraph No.19 opined as under:-

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