2024 (7) TMI 1097

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e authority rejected the appeal because such appeal was presented 29 days beyond the condonable period - mismatch between the petitioner's GSTR 1 and GSTR 3B returns - HELD THAT:- On perusal of the impugned appellate order, it is clear that the appeal was rejected because it was presented 29 days beyond the condonable period under Section 107 of the applicable GST statutes. In the appeal, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Senthilkumar Ramamoorthy For the Petitioner : Mr. V. Veeraraghavan For the Respondents : Mr. G. Nanmaran, Spl. GP ORDER An order in original dated 23.04.2024 of the first respondent is challenged in this writ petition. An order in original dated 10.10.2023 was issued by the second respondent confirming the tax proposal pertaining to the mismatch between the petitioner's GSTR 1 and GSTR 3B ret .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e GST statutes. In the appeal, the petitioner stated that he was unable to file the appeal in time because the order was uploaded on the portal and he came to know about the order only on 08.03.2024. The period of delay is only 29 days beyond the condonable period. When the above facts and circumstances are considered cumulatively, it is just and appropriate that the appellate authority be directe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X