2024 (9) TMI 807 - HC - GST

Rejection of petitioner's appeal on the ground of delay - HELD THAT - On examining the impugned order, it is clear that the only reason for rejecting the appeal at the threshold was that such appeal was presented 12 days beyond the specified period. In the affidavit in support of the writ petition it is stated that the staff concerned had left the services of the petitioner during the relevant period and that this caused delay in presentation of the appeal. On taking into account this reason and the fact that the period of delay is only 12 days, it is just and necessary that the petitioner be permitted to prosecute the appeal. The impugned order dated 01.04.2024 is set aside and the petitioner is permitted to file a statutory appeal within 15 days from the date of receipt of a copy of this order - Petition disposed off.

Summary

The writ petition challenges the rejection of the petitioner's appeal due to delay of 12 days. The court sets aside the order and allows the petitioner to file a statutory appeal within 15 days. The appellate authority is directed to consider the appeal on its merits without limitation issues. Case closed with no costs.