2024 (9) TMI 1468 - HC - GST

Rejection of appeal filed by the petitioner against the order of demand - discrepancies in GSTR returns - HELD THAT - Considering the fact that the notices were uploaded in the portal, but no hard copy was served on the petitioner, this Court feels that reasonable has been shown by the petitioner for the delay. Therefore, this Court is inclined to condone the delay of 263 days in filing the appeal. The delay of 263 days in filing the appeal before the first respondent is condoned and the order of the appellate authority/first respondent is set aside - Petition allowed.

Summary

The writ petition challenges the demand order issued by the second respondent, which was upheld by the first respondent. The petitioner's appeal was dismissed due to a delay of 263 days, but the court has now condoned the delay and directed the first respondent to consider the appeal on its merits. The writ petition is allowed with no costs.