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TMI Blog2023 (6) TMI 1234X X X X Extracts X X X X X X X X Extracts X X X X ..... s. In such circumstances, there is nothing untoward in the return of the appeals under Rc 344/2023/A1 dated 26.04.2023 from the office of the Deputy Commissioner (ST), GST-Appeal, Chennai -II citing delay beyond the condonable period. Thus, an explanation has been given to the effect that the petitioner was unaware of the orders having been issued as it had been sent to the Consultant's ema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner has approached the first appellate authority by way of statutory appeals. The limitation for filing of such appeals is 90 days from date of receipt of the order and a further period of 30 days is granted within which time, the assessee concerned can seek condonation of delay. 3. In the present case, the appeals have, admittedly, been filed within 10 days after the statutory period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... came to understand that the impugned order dated 31.10.2022 was already uploaded in the GSTIN portal. The reason for not knowing about the service of the impugned order in the GSTIN ortal was that the petitioner engaged a sales tax consultant earlier who gave his mail id on behalf of the petitioner to receive any advance intimation from the department. However at a later point of time, the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce for the respondents fairly does not raise any strenuous objection to the suggestion of the Court that, having regard to the explanation tendered, the delay of 10 days may be condoned and the appeals restored to the file of the appellate authority. 7. Hence, while rejecting the challenge to the orders of assessment, I accede to the request for condonation of delay of 10 days. Let the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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