2019 (1) TMI 1347 – ALLAHABAD HIGH COURT – TMI – Maintainability of condonation of delay application – period of limitation in filing first appeal – Section 107 of the UPGST Rules, 2017 – Held that:- In the instant case, there is no dispute as to the date of the communication order passed by the Assessing Authority which may be relevant for the purpose of start point of period of limitation to file an appeal – Consequently and clearly the first appeal filed by the petitioner against the order dated 03.12.2018 was beyond the period for which delay may have been condoned, by about nine days – there is no error in the order of the appellate authority dismissing the appeal as time barred.
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Process amounting to manufacture or not – activit
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no application for condonation of delay may have been entertained by the appellate authority beyond a period of thirty days from the date of expiry of normal period of limitation (three months). 3. In the instant case, there is also no dispute as to the date of the communication order passed by the Assessing Authority which may be relevant for the purpose of start point of period of limitation to file an appeal. 4. Consequently and clearly the first appeal filed by the petitioner against the order dated 03.12.2018 was beyond the period for which delay may have been condoned, by about nine days. 5. In view of the decision of the Supreme Court cited by Sri B.K. Pandey, learned Standing Counsel in the case of Singh Enterprises Vs. Commissioner
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tion of the writ Court against the original order dated 03.12.2018 may not be ousted. In this regard, it has been submitted that the petitioner is engaged in the activity of running a brick klin and that the entire production of bricks had been treated to be of first quality bricks which is erroneous. In the very nature of the activity of running that business, various qualities of bricks emerge in the manufacturing process, for various reasons. 8. Matter requires consideration. 9. Learned Standing Counsel has accepted notices on behalf of the respondents. He prays for and is granted four weeks time to file counter affidavit. Petitioner will have two weeks thereafter to file a rejoinder affidavit. 10. List immediately thereafter. 11. In the
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