9911796707
TMI Blog2024 (10) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... tted facts are that the order in original was issued on 30.06.2023 and the appeal was lodged on 21.11.2023. The petitioner asserts that he did not have access to the portal on account of the cancellation of GST registration and that a copy of the order was received on 22.07.2023 by e-mail. Even if the assertion of the petitioner is not accepted, the period of delay beyond the condonable period is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order on 22.07.2023. In view of the rejection of such appeal on the ground of limitation, these writ petitions were filed. 2. Learned counsel for the petitioner submits that the petitioner's GST registration was cancelled. Consequently, he submits that the petitioner was unable to access the GST portal. The order in original was communicated to the petitioner by e-mail on 22.07.2023 and, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration and that a copy of the order was received on 22.07.2023 by e-mail. Even if the assertion of the petitioner is not accepted, the period of delay beyond the condonable period is only about twenty days. By taking note of the facts and circumstances outlined above, this is an appropriate case to direct the appellate authority to receive and dispose of the appeal on merits. 5. Therefore, W.P.N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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