9911796707
TMI Blog2024 (7) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... ondonation of delay, inter alia, claiming that by reasons of lack of proper knowledge of the GST portal there had been delay in filing the appeal. There appears to be a delay of 66 days in filing the appeal. Taking into consideration that the petitioner is a small businessman and there is no lack of bona fide on the part of the petitioner and one does not stand to gain by filing a belated appeal, in the instant case, the appellate authority ought to have appropriately considered the application for condonation of delay filed by the petitioner. The appellate authority, however, appears to have rejected the appeal on the ground of limitation by, inter alia, holding that the delay can only be condoned provided the same is filed within the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, there had been delay in filing of the appeal. In such circumstance, the petitioner had also filed an application on 3rd April, 2024 explaining the delay in preferring the appeal. According to the petitioner, the appellate authority without appropriately taking note of the grounds for condonation of delay had rejected the appeal, inter alia, on the ground that appellate authority is competent only to condone the delay provided the appeal is filed within the period of one month beyond the time prescribed. He submits that the aforesaid order is perverse. In the facts of this case this Court may be pleased to restore the appeal by condoning the delay. 2. Mr. Siddiqui, learned advocate enters appearance on behalf of the State-respondents. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of S. K. Chakaraborty Sons v. Union of India Ors., reported in 2023 SCC Online Cal 4759. 6. The aforesaid would demonstrate that the appellate authority had failed to exercise the jurisdiction vested in it. Having regard to the above and taking note of the explanation give by the petitioner while setting aside the order dated 30th April 2024, I condoning the delay in preferring the appeal. 7. Accordingly, I direct the appellate authority to hear out and dispose of the appeal, on merit, upon giving an opportunity of hearing to the petitioner, within a period of 8 weeks from the date of communication of this order. 8. With the above observations and directions, the writ petition is disposed of. 9. There shall be no order as to costs. 10. All ..... X X X X Extracts X X X X X X X X Extracts X X X X
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