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TMI Blog2024 (9) TMI 1463X X X X Extracts X X X X X X X X Extracts X X X X ..... - belated filing of annual return in Form GSTR 9 - HELD THAT:- It is clear that the petitioner presented the appeal on 26.12.2023 and the condonable period lapsed on 17.12.2023. The period of delay beyond the condonable period is only nine days. In the affidavit filed in support of the writ petition, the petitioner stated that the papers were handed over to the accountant for filing the appeal and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner and such proceedings culminated in order dated 18.08.2023. Such order was carried in appeal by the petitioner by lodging the appeal on 26.12.2023. On the ground that the appeal was beyond the condonable period under Section 107 of applicable GST statutes, the appeal was rejected. The present writ petition was filed in the said facts and circumstances. 2. Learned counsel for the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal and that the petitioner was not well during the relevant period. Immediately upon recovery, the petitioner contacted the auditor and came to know that the appeal had not been filed. These facts and circumstances justify the consideration of the petitioner's appeal on merits. 5. For reasons aforesaid, W.P.No.18545 of 2024 is disposed of by directing the appellate authority to receive and di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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