2024 (6) TMI 746

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..... titioner has filed the appeal before the second respondent, 14 days after the limitation expired for filing the appeal - HELD THAT:- Considering the fact that the delay is only a marginal delay, though beyond the statutory period of limitation, this Court is of the view that the impugned order is set aside and the matter is remitted back to the Appellate Commissioner to dispose of the same on meri .....

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..... aggrieved by the impugned order dated 29.02.2024 passed by the second respondent rejecting the petitioner's appeal against the order bearing reference No.GSTIN:33ADBPR7621Q2Z3/2017-18 dated 06.10.2023. 3. The petitioner has filed the appeal before the second respondent 14 days after the limitation expired for filing the appeal and thus, the appeal has been rejected by the Appellate Commission .....

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..... issions made by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents and considering the fact that the delay is only a marginal delay, though beyond the statutory period of limitation, this Court is of the view that the impugned order bearing reference No.A1/566 567/2024 dated 29.02.2024 is set aside and the matter is remitted back to the Appella .....

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