IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 1065 of 2025 --- M/s. J. J. Electrotech Private Limited, (a company registered under the Companies Act, 1956/2013), having its registered office at 212, Akashdeep Plaza, Golmuri, Town Jamshedpur, P.O. & P.S. Golmuri, District East Singhbhum-831003, through its Authorized Signatory, namely, Promod Kumar Tiwari, aged about 55 years, son of Damodar Tiwari, resident of 33, Block Road, Ratu, P.O. & P.S. Ratu, District Ranchi- 835002 (Jharkhand). .....Petitioner Versus 1. The Union of India, through Commissioner of Central Goods and Services Tax and Central Excise, Jamshedpur having its office at Outer Circular Road, Bistupur, Jamshedpur, P.O. & P.S. Bistupur, District East Singhbhum-831001 (Jharkhand). 2. The Additional Commissioner (Appeals) Central Goods and Service Tax and Central Excise, Ranchi, having its office at 2nd and 3rd Floor, Grand Emerald, Ashok Nagar, Main Road, P.O. & P.S. Argora, District Ranchi-834002 (Jharkhand) 3. The Superintendent of Central Goods and Services Tax and Central Excise, Range Golmuri Mines, Division-II, Jamshedpur, having its office at First Floor, Telco Co-operative Bank, Telco, Jamshedpur, P.O. & P.S. Telco, District East Singhbhum- 831004 (Jharkhand) .....Respondents --- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE DEEPAK ROSHAN --- For the Petitioner : Mr. Sumeet Gadodia, Advocate Mrs. Shilpi Sandil Gadodia, Advocate Ms. Shruti Shekher, Advocate Ms. Sanya Kumari, Advocate Ms. Nidhi Lall, Advocate For the Resp.-CGST : Mr. P.A.S. Pati, Advocate Mr. Anurag Vijay, Advocate Mr. Srijan, Advocate --- 02/ Dated: 26.03.2025 1. This writ petition is filed challenging the order dated 31.12.2024 of the Additional Commissioner (Appeals) Central Goods and Service Tax and Central Excise, Ranchi dismissing the appeal preferred by the writ petitioner challenging an Order-in- Original dated 05.09.2023 on the ground that the appeal is not filed within time. Admittedly, the appeal was filed on 05.12.2023 through online mode and the period of limitation for filing the appeal under Section 107 is three months with a condonable period of one month. 2. In the instant case, while the appeal filed by the petitioner was not within period of three months allowed for filing the appeal, it is certainly within the period of one month which can be condoned by the appellate authority. 3. We are of the opinion that the appellate authority could not have dismissed the appeal on the ground that there is a delay of one day in filing the appeal and the view of the Appellate Authority is perverse and cannot be sustained. 4. Accordingly, the writ petition is allowed and the order dated 31.12.2024 passed by the Additional Commissioner (Appeals) Central Goods and Service Tax and Central Excise, Ranchi is set aside and the matter is remitted to the said respondent No.2 for consideration on merits. No cost. (M. S. Ramachandra Rao, C.J.) (Deepak Roshan, J.) jk/vikas