9911796707
TMI Blog2024 (9) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... it is clear that the only reason for rejecting the appeal at the threshold was that such appeal was presented 12 days beyond the specified period. In the affidavit in support of the writ petition it is stated that the staff concerned had left the services of the petitioner during the relevant period and that this caused delay in presentation of the appeal. On taking into account this reason and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted on the ground that the appeal was presented after the condonable period under sub-section (4) of Section 107 of applicable GST enactments. 3. Learned counsel for the petitioner invited my attention to the impugned appellate order and pointed out that the delay beyond the condonable period was only by 12 days. He further submits that the requisite pre-deposit was made. 4. Mr. T.N.C. Kaushik, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal. 6. For reasons set out above, the impugned order dated 01.04.2024 is set aside and the petitioner is permitted to file a statutory appeal within 15 days from the date of receipt of a copy of this order. If such appeal is presented within the above mentioned period, the appellate authority is directed to receive and dispose of the same on merits without going into the question of limitation. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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