2024 (12) TMI 585 - HC - GST

Condonation of delay of 21 days in filing appeal - HELD THAT - The writ petition should be allowed with a direction to the Appellate Authority to hear the appeal on merits and accordingly, 21 days delay in filing of the appeal is condoned while exercising powers under Article 226 of the Constitution of India. The Appellate Authority is directed to rehear the appeal and decide the same on merits. Petition allowed.

Summary

The High Court allowed the writ petition, condoned a 21-day delay in filing the appeal, and directed the Appellate Authority to rehear and decide the appeal on merits. The judgment emphasized the importance of providing relief to businessmen in GST registration cancellation cases. The delay in filing the appeal was condoned as the petitioner had already submitted the pre-deposit amount.