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TMI Blog2022 (11) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... cause. Though it is well settled that Respondent No.1-Appellate Authority does not have power to condone the delay beyond the extended/condonable period of 30 days after expiry of the initial period of 60 days, by adopting justice oriented approach and in order to do complete and substantial justice, in the peculiar/special facts and circumstances obtaining in the instant case and in the light of the material on record which clearly establishes that the delay in preferring the appeal was wholly unintentional and due to valid and sufficient grounds referred to supra coupled with the fact that the petitioner has a good case to urge on merits and the balance of convenience in its favour. It is deemed just and appropriate to exercise the pow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent No.1-Appellate Authority declined to condone the delay in preferring the appeal and accordingly, dismissed the appeal as barred by limitation. Aggrieved by the impugned orders, petitioner is before this Court by way of the present petition. 4. It is contended that the inability and omission on the part of the petitioner to prefer the appeal before the Appellate Authority within the prescribed period was due to bonafide reasons, unavoidable circumstances and sufficient cause as detailed in the application for condonation of delay as well as in the present petition. It is contended that though the Appellate Authority does not have power to condone the delay in preferring the appeal, it is always open for this Court to exercise its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in original dated 28.02.2019 passed by respondent No.2 was received by the petitioner only on 13.03.2019 when it was delivered to the inward Section of the petitioner and was not forwarded or handed over to the Senior Manager (Taxation), who was in charge of the case as well as indirect taxes of the petitioner-Company and hence, petitioner was not aware of the said order. It is contended that the GST regime having commenced on 01.07.2017, the extended last date to take input tax credit was 31.03.2019 and accordingly, the petitioner and its aforesaid officer were over burdened with compliances during March-2019 to October-2019, since they had GST registration in 24 states and she was traveling to many states to complete the GST audit. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proach and in order to do complete and substantial justice, in the peculiar/special facts and circumstances obtaining in the instant case and in the light of the material on record which clearly establishes that the delay in preferring the appeal was wholly unintentional and due to valid and sufficient grounds referred to supra coupled with the fact that the petitioner has a good case to urge on merits and the balance of convenience in its favour and in view of the judgment of the Division Bench in Simplex Infrastructure s case supra, I deem it just and appropriate to exercise my powers under Article 226 of the Constitution of India and condone the delay in preferring the appeal by the petitioner by setting aside the impugned order at Annex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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