2024 (10) TMI 1513

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..... clearly that the appeal was filed on 16.02.2024, whereas the condonable period expired on 13.02.2024. Consequently, the appellate authority cannot be faulted for rejecting the appeal. However, considering the extent of delay beyond the condonable period, it is an appropriate case to direct the appellate authority to consider and dispose of the appeal on merits. The impugned order is set aside and .....

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..... Mr. V.Prasanth Kiran, learned Government Advocate, accepts notice for the respondents. He submits that the appeal was rejected because it was presented beyond the period prescribed in Section 107 of the applicable GST statutes. 4. The facts on record indicate clearly that the appeal was filed on 16.02.2024, whereas the condonable period expired on 13.02.2024. Consequently, the appellate authority .....

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