2024 (8) TMI 1472 - HC - GST

Mainatianbility of appeal - the petitioner has already paid the pre-deposit for hearing of the appeal - HELD THAT - In the present case, since the order passed itself was not brought to the knowledge of the petitioner herein, the period as prescribed under Section 35(1) of the Act has to be read from the date of knowledge and nor from the date of passing of the order alone. The appellant authority is directed to consider the appeal of the petitioner on merits without going into the question of delay/ limitation - petition allowed.

Summary

The High Court allowed the Writ Petition, directing the appellant authority to consider the appeal on merits without considering the delay. The court held that the provision for filing an appeal within a specific period is directory, not mandatory, especially when the order was not conveyed to the petitioner.