2024 (2) TMI 1063 - HC - GST

Condonation of delay of 8 days in filing the application for revocation - delay caused due to the delay in Aadhar verification - HELD THAT - This Court is satisfied with the submissions and the reasons stated in the affidavit filed in support of the petition and the delay of 8 days is condonable. Accordingly, the delay is condoned and hence, this Court is inclined to set aside the impugned order. This writ petition is allowed and the impugned order dated 07.09.2023 is hereby set aside.

Summary

Issues involved: Challenge to impugned order on delay in filing revocation application and condonation of delay.

Summary:

Delay in filing revocation application:
The writ petition challenged the impugned order passed by the respondent due to a delay of 8 days in filing the application for revocation. The delay was attributed to Aadhar verification and the petitioner's inability to upload the application. The petitioner contended that they had filed "NIL" returns indicating no duty liability, while the respondent claimed a duty liability of Rs2,48,856. Additionally, the petitioner had deposited Rs.58,000 towards tax dues for filing the revocation application.

Condonation of delay:
After hearing both parties and examining the materials on record, the Court found the reasons for delay satisfactory. The Court held that the delay was condonable and set aside the impugned order dated 07.09.2023. The writ petition was allowed, and the connected miscellaneous petition was closed.