2025 (2) TMI 1001 - HC - GST

Condonation of delay of nearly 20 days in filing appeal - Seeking to call for the records - HELD THAT - The appeal was dismissed since it was filed with the delay. In the present case the appeal was filed with the delay of nearly 20 days due to the reason that the petitioner was not able to file the appeal through online mode. The reason of the delay in filing appeal appears to be just and reasonable. Therefore this Court is inclined to condone the delay and set aside the impugned rejection order passed by the Appellate Authority. The delay is condoned and the rejection order dated 19.11.2024 made by the Appellate Authority is set aside. Accordingly the matter is remanded back to the Appellate Authority. Petition allowed by way of remand.

Summary

The petitioner filed a writ petition seeking to quash an order and condone a delay in filing an appeal due to technical issues with the GST portal. The court considered the reasons for the delay, found them justifiable, and decided to condone the delay, setting aside the rejection order. The matter was remanded back to the Appellate Authority for further proceedings. The writ petition was allowed with no costs.