9911796707
TMI Blog2024 (12) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... resented within a further period of 1 month - In this case, the appeal was not instituted within 3 months but within 18 days of the expiry of these 3 months. Thus, it was instituted within the condonable period. On 29 January 2024, the appellant's authorised representative was not available, so an email application for adjournment was made. The appellate authority accepted the motion for adjournment and, by email dated 30 January 2024, fixed the next date for the personal hearing as 06 February 2024 - On the next date, i.e. 01 February 2024, the appellate authority changed its mind and emailed the petitioner that the hearing scheduled for 06 February 2024 had been cancelled. Before the petitioner could react, the appellate authority mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation demand on 11 August 2023 upon the petitioner. The petitioner filed a rectification application and followed up on its request for a hearing. The rectification application was rejected on 16 November 2023. The petitioner instituted an appeal on 28 November 2023. This appeal was instituted within 108 days of the order dated 16 November 2023. 6. Section 107 of the CGST Act 2017 states that the appeal must be ordinarily instituted within 3 months. However, suppose the appellate authority is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within 3 months. In that case, the appellate authority may allow it to be presented within a further period of 1 month. 7. In this case, the appeal was not insti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 days since such application was well within the condonable period. However, we have perused the application, and we find that the petitioner has made out sufficient cause for condoning this delay of 18 days. The petitioner was pursuing the application for rectification, so there was a marginal delay. Since sufficient cause is made out, we condone this delay and remand the matter to the first appellate authority to decide the petitioner s appeal on merits. 12. Accordingly, we set aside the impugned order dated 31 January 2024, condone the delay in instituting the appeal and direct the appellate authority to dispose of the petitioner s appeal on merits and following law. However, all contentions of all parties are left open to be decided b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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