2024 (9) TMI 1397 - HC - GST

Rejection of appeal of the petitioner on the ground that the same is filed beyond the period of limitation - HELD THAT - The impugned order dated 08.12.2023 passed by the appellate authority is set aside and the matter is remanded before the first appellate authority (respondent no.1) with a direction to consider and adjudicate upon the appeal filed by the petitioner on merits without raising any objection on the limitation, after notice and opportunity of hearing to all concerned. Petition disposed off.

Summary

The High Court set aside the impugned order of the Additional Commissioner CGST and remanded the matter for reconsideration based on the petitioner's explanation for the delay in filing the appeal. The petitioner's financial condition and illness of the Managing Director were considered as valid reasons for the delay. The court cited a previous judgment to support its decision.