2024 (10) TMI 1311

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..... ction to entertain the condone delay application - HELD THAT:- In the case on hand, the petitioner, being unaware of the impugned order, has failed to file their appeal within the prescribed time limit. However, the reasons assigned by the petitioner for non-filing of appeal within the prescribed time appears to be genuine. Therefore, being satisfied with the reasons assigned by the petitioner and .....

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..... .Prashanth Kiran, learned Government Advocate, takes notice on behalf of the respondents. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that all notices/communications were uploaded by the respondent in the GST Portal. Since the petitioner was not aware of the said notices, they faile .....

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..... would submit that though all the notices were duly sent by the respondent, the petitioner has only failed to avail the opportunity and hence, the impugned order came to be passed by the respondent. However, he requests this Court to pass appropriate orders by condoning the delay and directing the respondents to take the appeal on record. 6. Heard the learned counsel for the petitioner and the lea .....

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