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TMI Blog2025 (2) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents : Mr. J.K. Jayaselan Government Advocate. ORDER PER With the consent of both sides, this Writ Petition is taken up for final disposal at the admission stage itself. 2. The petitioner has challenged the impugned order dated 15.07.2024, passed by the first respondent, which sought the reversal of the input tax credit availed by the petitioner for the financial year 2019-2020. 3. The le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax liability, i.e. Rs. 21,136/-. 4. The learned counsel for the petitioner further submits that the second respondent, by order dated 03.01.2025, in Form APL-02, rejected the appeal solely on the ground that the appeal was filed beyond the condonable period of limitation by 5 days. Further, in addition to the 10% pre-deposit of the tax liability under Section 107 (6) of the Act, the petitioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the notice was validly uploaded in the portal, and the petitioner failed to take appropriate action within the stipulated time. The petitioner cannot be allowed to benefit for their own neglect or failure to monitor the portal for notices. 6. The learned Government Advocate further submits that the petitioner's appeal was filed with a delay of 35 days and the second respondent, by order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the GST Act strictly. However, it is the opinion of this Court that the delay of 35 days in filing the appeal, while significant, could be condoned in the interests of justice, considering the circumstances surrounding the delay and the actions already taken by the petitioner to discharge a substantial portion of the disputed tax liability. 10. In view of the above, this Court is of the vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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