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TMI Blog2024 (6) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... 152 days in filing the Appeal - HELD THAT:- It has been categorically held that the appellate authority under the GST Act has power under law to condone the delay beyond 120 days. In the present case, it is noted that the order in original was dated 08.02.2022 and the Appeal was filed on 21.07.2022. Hence after the deducting the statutory period of 90 days in filing the Appeal, there was a delay o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smissed on the ground of delay. 2. It is the case of the petitioner that he has preferred statement in GST TRAN-1 within the stipulated time and had availed the benefit of carrying forward the input tax credit claim, i.e, unutilized Cenvat Credit. However, the Respondent No. 1 issued show cause notice dated 06.04.2020 u/s 73 (1) of the Act alleging short payment of tax. After considering the submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent submits that the petitioner filed an appeal after a delay of 152 days. As per Section 107 of the CGST ACT, the appeal is to be preferred within a period of three months. The delay can further be condoned for a period of one month. 4. However, there is no provision for condoning the delay for a period of 152 days. It is further contended by the respondent that the petitioner has not expla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he deducting the statutory period of 90 days in filing the Appeal, there was a delay of 53 days. Hence the finding of the Appellate Authority to the extent that there was a delay of 152 days in filing the Appeal was erroneous. 8. Hence, in view of the settled position of law, the appellate authority ought to have condoned the delay in the statutory period while considering the petitioner s appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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