Appeal Reinstated: Court Finds No Fault in Petitioner's Filing Delay, Orders Further Review by Appellate Authority.

Condonation of delay in filing appeal before the Appellate Authority - Petitioner filed the appeal within time along with a scanned copy of Order-in-Original as an annexure, but the hardcopy of the original order was forwarded to the Department of GST-I instead of GST-II inadvertently - The High court held that there was no delay attributable to the petitioner, and even if there was a delay, it appeared to be bona fide and thus liable to be condoned. - The impugned order was set aside, and the appeal was restored to the file of the Appellate Authority for further consideration on merits. .....

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