9911796707
TMI Blog2024 (9) TMI 1468X X X X Extracts X X X X X X X X Extracts X X X X ..... t the notices were uploaded in the portal, but no hard copy was served on the petitioner, this Court feels that reasonable has been shown by the petitioner for the delay. Therefore, this Court is inclined to condone the delay of 263 days in filing the appeal. The delay of 263 days in filing the appeal before the first respondent is condoned and the order of the appellate authority/first respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cies in GSTR returns. Subsequent thereto, the impugned demand order came to be issued on 01.02.2023 by the second respondent. The petitioner came to know of the demand order only after the respondents initiated coercive steps to recover the demand amount and immediately thereafter, the petitioner filed an appeal before the first respondent, however, with a delay of 263 days. The appeal was dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o condone the delay of 263 days in filing the appeal. 5. Accordingly, the writ petition is allowed. The delay of 263 days in filing the appeal before the first respondent is condoned and the order of the appellate authority/first respondent is set aside. The first respondent is hereby directed to take up the appeal as if it is filed in time and dispose of the same on merits and in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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