2024 (9) TMI 489

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..... perusal of the appellate order, it is evident that the delay beyond the condonable period is only 21 days. The petitioner has stated in the affidavit that the tax proposal was confirmed under Section 74 of applicable GST enactments in spite of the fact that the ingredients of Section 74 are not satisfied. By taking this aspect into account and by noticing that the period of delay beyond the condo .....

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..... 09.09.2023. 2. Although the writ petition is directed against the order in original, learned counsel for the petitioner submits that the petitioner would prosecute the appeal, if the appellate authority is directed to receive and dispose of the same on merits. 3. Mr. V.Prashanth Kiran, learned Government Advocate, accepts notice for the respondents. He points out that the appeal was rejected becau .....

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