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2019 (1) TMI 1558

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..... s that the assistant dealing with the appeal left from the services on 11.3.2016 without informing about the receipt of the order - When the assistant has left the services, the appellant would have made arrangements and entrusted another person with the duties that were carried on by the assistant who has left. This part, even after the said assistant has left the services, there is a huge delay .....

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..... 2. On behalf of the applicant, ld. counsel Shri Derrick Sam appeared and argued the matter. The impugned order was received by the appellant on 27.9.2015. The receipt was not brought to the knowledge of the management since the Assistant Ms. Abirami had left the services on 11.3.2016 without informing anyone about the receipt of the copy of the order. Only when the Superintendent of GST .....

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..... the order only on 27.9.2015 after almost six months. Even after receiving the copy of the order, there is a delay of 1103 days in filing the appeal as stated by the appellant. The appellant has not put forward sufficient cause for condoning the delay. The reasons shows negligence on the part of the appellant and therefore the application deserves to be dismissed. 4. Heard both sides. .....

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..... the assistant who has left. This part, even after the said assistant has left the services, there is a huge delay on the part of the appellant to file the appeal. The contention that the managing director was out of India in relation with organizing trade fair etc. are too flimsy and does not find favor with me. The appellant has not furnished sufficient cause for condoning the delay. After appre .....

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