9911796707
TMI Blog2024 (1) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... cient cause for delay or not - HELD THAT:- It appears that the reasons assigned by the petitioner for the delay in filing the Appeal are reasonable. Hence, this Court is inclined to condone the delay, as, the petitioner's right to prefer appeal cannot be deprived of on account of the delay, which has occurred beyond their control. Accordingly, the delay in filing the appeal is condoned. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent issued notices in i) Form GST ASMT-10 dated 22.12.2021, i) Form GST DRC 01A after eight months, on 03.09.2022 and iii) Form GST DRC 01A on 01.06.2023 and for each of the said notices the petitioner filed their respective reply. However, the 1st respondent, without considering the aspect that the claim of ITC was supported by tax invoices and bank statement showing payment inclusive of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay of 69 days, which includes the condonation period and the 39 days mentioned by the petitioner excludes the limitation period of 30 days. 5. In the present case, a show cause notice was issued to the petitioner on 01.06.2023, by virtue of which, the petitioner has to file reply on or before 02.07.2023, however, the petitioner filed their reply on the very next day, i.e. on 02.06.2023 and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Taxes) appearing for the respondents would contend that as per the Statute, the delay in filing the appeal will be condoned upto 30 days, however, he submits that if any order is passed by this Court, the same would be complied with by the respondents. 7. Heard the learned counsel appearing for the petitioner as well as the learned Government Advocate (Taxes) appearing for the respondents and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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