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TMI Blog2024 (10) TMI 1527X X X X Extracts X X X X X X X X Extracts X X X X ..... r has placed on record evidence that an online appeal was filed on 31.01.2024 after remitting the requisite pre-deposit. The assessment order was issued on 09.09.2023 and the period of limitation, without condonation, expired in early December 2023. The 30 day period for condonation would have expired in early January 2024 and the appeal was filed shortly thereafter. In the overall facts and circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal online on 31.01.2024 by remitting the requisite pre deposit of 10% of the disputed tax demand. Since such appeal was rejected, the present writ petition was filed. 3. Learned counsel for the petitioner referred to the GSTR 3B return of the petitioner for October in the assessment period 2019-2020 and submitted that the petitioner inadvertently committed an error by entering the eligible ITC d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condonation would have expired in early January 2024 and the appeal was filed shortly thereafter. In the overall facts and circumstances, this is an appropriate case to direct the appellate authority to receive and dispose of the appeal on merits. 6. Therefore, W.P.No.8205 of 2025 is disposed of by directing the appellate authority to receive and dispose of the appeal on merits subject to being sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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