2024 (9) TMI 1476 - HC - GST

Condonation of delay in filing the appeal - seeking grant of one last opportunity to present the case before the concerned Appellate Authority - HELD THAT - In the present case it appears that the petitioner was unaware of the impugned order due to which there was a delay in filing the appeal. Therefore being satisfied with the reasons assigned by the petitioner and also considering the submission made by the petitioner with regard to the payment of entire tax liabilities this Court is inclined to condone the delay. The petition is disposed off.

Summary

The writ petition challenges an order passed by the 1st respondent. The petitioner failed to file a reply due to not being aware of notices uploaded on the GST portal. The delay in filing an appeal was condoned by the court, and the appeal was directed to be taken on record for further consideration by the Appellate Authority. The writ petition was disposed of with no costs.