2018 (9) TMI 1416 - HC - GST

Condonation of delay of 12 days in filing appeal - Held that - We fail to understand that if the Government machinery requires time for switching over or change why the people at large would not be granted the same time for such change. The Department should give a thought on this aspect of the matter - in the interest of justice, as the delay in filing the appeal is not willful or deliberate, the delay is condoned, subject to payment of a cost of ₹ 500/- payable to the respondent by the next date. Delay condoned - COD application allowed.

Summary

The appeal was reported to be 12 days beyond time. The delay was due to transitioning to the GST system. The court condoned the delay, subject to a cost of Rs. 500 payable to the respondent. The Delay Condonation Application was allowed. The appeal will be listed in the next cause list for the respondent's appearance.