2025:JHHC:11470-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 971 of 2025 M/s. Shree BNM Industry, a company registered under the Companies Act, 1956, having its registered office at Senadoni, Giridih, Guro, Giridih, Jharkhand 815316 through its Proprietor Anil Kumar Verma, aged about 29 years, son of Babuaanandan Mahto, resident of Village Guro, P.O. Senadoni, P.S. Giridih, District Giridih, Jharkhand-815316 ... ... Petitioner Versus 1. The State of Jharkhand 2. The Union of India, through the Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi, P.O Secretariat North, P.S. Sansad Marg, 110001 3. The Commissioner, CGST and Central Excise, having its office at Office of the Commissioner, CGST and Central Excise (Appeal), Grand Emerald (2nd and 3rd Floor), Ashok Nagar Main Road, Ranchi, P.O and P.S. Ashok Nagar, 834002. 4. Additional Commissioner (Appeals), having its office at Office of the Commissioner, CGST and Central Excise (Appeal), Grand Emerald (2nd and 3rd Floor), Ashok Nagar Main Road, Ranchi, P.O and P.S. Ashok Nagar, 834002. … ... Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Petitioner: Mr.Rishabh Kaushal , Advocate For the Respondents: Mr. Ashok Kumar Yadav, For the CGST: Mr. P.A.S. Pati, Sr.S.C. --------- 02/Dated: 16.04.2025 1. Heard the counsel for the petitioner. 2. In this writ petition, petitioner has assailed order dt. 15.7.2024 passed by the Appellate Authority (4th respondent) dismissing the appeal filed by the petitioner against the order in original dt. 27.5.2023 passed by the Superintendent CGST on the ground that the said appeal is filed belatedly with a delay of 11 months, on 28.4.2024. 3. This Court in M/s. Marang Buru Trust v. The State of Jharkhand and others W.P. (T) No. 5829 of 2024 dt. 18.11.2024 has held that under the CGST Act, delay of more than four months cannot be condoned. 4. Therefore, for the reasons alike, this writ petition is also dismissed. No costs (M.S. Ramachandra Rao, C.J.) Sharda/MM/ Cp.02 (Rajesh Shankar, J.)