2024 (9) TMI 1000

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..... LD THAT:- The facts material for the disposal of this writ petition are undisputed. The order in original was received by the petitioner on 16.10.2023. The period of three months from such date expired on 16.01.2024 and the further period of thirty days expired on 16.02.2024. The petitioner's appeal was presented on 13.03.2024, which is only twenty five days beyond the condonable period. The p .....

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..... by limitation is challenged in this writ petition. Proceedings were initiated against the petitioner in respect of mismatch between the petitioner's GSTR 3B and the auto populated GSTR 2A. Such proceedings culminated in an order dated 16.10.2023. Such order was carried in appeal by the petitioner on 13.03.2024. The appeal was rejected on the ground that the condonable period expired on 16.02.2 .....

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..... 24, which is only twenty five days beyond the condonable period. The petitioner has placed on record documents corroborating the assertion that the Accountant was unwell during the relevant period. In the facts and circumstances outlined above, the interest of justice warrants that the petitioner's appeal be received and disposed of on merits. 5. Therefore, W.P.No.13487 of 2024 is disposed of .....

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