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2024 (6) TMI 1091

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..... ejected on the ground that it was presented beyond the condonable period under sub-section 4 of Section 107 of applicable GST enactments - HELD THAT:- On perusal of the appellate order dated 01.03.2024, it is evident that the petitioner filed the appeal on 28.12.2023 and the 30 day period expired on 08.12.2023. Since the delay beyond the condonable period is only 20 days, the interest of justice w .....

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..... for the petitioner submits that the order dated 08.08.2023 was carried in appeal and that such appeal was rejected on the ground that it was presented beyond the condonable period under sub-section 4 of Section 107 of applicable GST enactments. By pointing out that such appeal was filed on 28.12.2023, which is only 20 days beyond the condonable period, learned counsel seeks interference of this C .....

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