9911796707
TMI Blog2025 (1) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... n filing appeal - HELD THAT:- In the present case, it appears that the petitioner was unaware of the impugned order, due to which, there was a delay in filing the appeal and the reason provided for non-filing of appeal within the prescribed time appears to be genuine. Therefore, being satisfied with the reasons assigned by the petitioner and also considering the submission made by the petitioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmit that all notices/communications were uploaded by the respondent in the GST Portal. Since the petitioner was not aware of the said notices, they failed to file their reply within the time. Under these circumstances, the impugned order came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner. Thereafter, an appeal was preferred by the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders by condoning the delay and directing the respondents to take the appeal on record. 6. Heard the learned counsel for the petitioner and the learned Special Government Pleader for the respondents and also perused the materials available on record. 7. In the present case, it appears that the petitioner was unaware of the impugned order, due to which, there was a delay in filing the appeal and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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