Neutral Citation No. - 2025:AHC:87277-DB Court No. - 40 Case :- WRIT TAX No. - 1894 of 2025 Petitioner :- M/S K.K. Construction And Another Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Anurag Mishra,Mohammad Firoz Khan,Pragya Pandey Counsel for Respondent :- A.S.G.I.,C.S.C.,Krishna Agarawal,Saumitra Singh Hon'ble Shekhar B. Saraf,J. Hon'ble Dr. Yogendra Kumar Srivastava,J. 1. Heard learned counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioners are assailing the order passed on January 6, 2025 and the show cause notice dated July 2, 2024. 3. It is to be noted that the writ petitioners have approached this Court on April 23, 2025, that is, after three months of passing of the order impugned under Section 74 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as 'the Act'). We further note that the petitioners had appeared in the proceedings and the order has been passed subsequent to the same. 4. Learned counsel appearing on behalf of the petitioners submits that the defence submitted by the petitioners was not considered. However, what is to be noted is that the petitioners had neither filed an appeal under Section 107 of the Act nor filed the present writ petition within three months provided for filing the appeal under the statute. It is further to be noted that under the statute, the authority concerned has the power to condone the delay of one month subsequent to passing of the order after three months. 5. Upon perusal of the documents and after hearing the learned counsel appearing on behalf of the parties, we are of the view that this is a fit case for filing an appeal before the authority concerned. 6. In light of the same, we dispose of this writ petition with liberty granted to the petitioners to file an appeal before the authority concerned within a period of three weeks from date. In the event such an appeal is filed within three weeks, the authority concerned shall consider the condonation of delay application sympathetically and hear out the appeal of the petitioner expeditiously. 7. With the above directions, the writ petition is disposed of. Order Date :- 19.5.2025 Dev (Dr. Y. K. Srivastava,J.) (Shekhar B. Saraf,J.) Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad