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2024 (6) TMI 828 - HC - GSTIssues involved: The rejection of refund claim and dismissal of appeal on the ground of delay. Refund Claim Rejection: The petitioner filed a refund application seeking input tax credit on export of goods and services, which was rejected due to non-submission of documents. The petitioner claimed to have not received any show cause notice, alleging a violation of natural justice principles. Appeal Dismissal due to Delay: The petitioner's appeal was dismissed by the appellate authority citing a delay of 7 months, exceeding the statutory period of three months for filing an appeal under Section 107 of the CGST Act. The respondent argued that the delay was unjustified and not condonable beyond one month. Court's Analysis and Decision: The Court considered the issue of condonation of delay in light of relevant judgments and held that the appellate authority has the power to condone delays beyond 120 days. Relying on previous rulings, the Court concluded that the delay in filing the appeal should have been condoned. Consequently, the Court set aside the order of dismissal and remanded the matter back to the appellate authority for fresh consideration, allowing the petitioner to submit additional documents as per Rule 107 of the CGST Act.
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