9911796707
TMI Blog2025 (2) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents : Mr. R. Suresh Kumar Additional Government Pleader ORDER This writ petition has been filed challenging the impugned order of demand passed by the second respondent dated 16.04.2024 and the order of the first respondent dated 05.12.2024, rejecting the appeal filed by the petitioner against the order of demand. 2. The petitioner is a registered sole proprietorship firm bearing GST regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the difference between GSTR-1 and GSTR-3B for the tax period 2019 - 2020. 3. The main grievance of the petitioner is that since the impugned demand notice was uploaded in the GST portal and the hardcopy of the notice was served only on 16.04.2024, the petitioner was constrained to file the appeal with a delay of 142 days. The said appeal was rejected due to the delay of 142 days. Aggrieved by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal. 7. Accordingly, the writ petition is allowed. The delay of 142 days in filing the appeal before the first respondent is condoned and the order of the appellate authority/first respondent is hereby set aside. There shall be a direction to the first respondent to take up the appeal and dispose of the same on merits and in accordance with law, after affording an opportunity of hearing to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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