9911796707
TMI Blog2024 (2) TMI 1468X X X X Extracts X X X X X X X X Extracts X X X X ..... e ground of limitation - HELD THAT:- The assessment order was communicated to the petitioner on 03.07.2023. Therefore, the statutory appeal should have been filed on or before 03.10.2023. The appellate authority has the power to extend time by a further period of one month, and such period expired on 03.11.2023. The admitted position is that the petitioner has remitted 10% of the disputed tax dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red person under GST law, she filed periodic returns. Pursuant to a show cause notice dated 29.05.2023, the impugned assessment order came to be issued. The petitioner carried the matter in appeal. Since there was a delay in presenting the appeal, which exceeded the period for which such delay could be condoned by the appellate authority, the appeal was rejected at the threshold. The present writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner on 03.07.2023. Therefore, the statutory appeal should have been filed on or before 03.10.2023. The appellate authority has the power to extend time by a further period of one month, and such period expired on 03.11.2023. The admitted position is that the petitioner has remitted 10% of the disputed tax demand. The petitioner has also provided an explanation for the delay and has a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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