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TMI Blog2025 (3) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... e and the impugned order and therefore, the delay of nearly 210 days has occurred. Thus, this Court is of the view that the reason assigned by the petitioner for the delay in filing the appeal against the assessment order, appears to be genuine. For filing the appeal, the writ petitioner had already paid 10% of statutory pre-deposit. Since there occurred a huge delay, this Court is inclined to direct the petitioner to pay 15% in addition to the 10% pre-deposit for condonation of delay. The delay of nearly 210 in filing the appeal against the impugned assessment order dated 22.04.2024 is hereby condoned - The Appellate Authority is directed to take the appeal on record without insisting upon the limitation aspect, subject to the payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce dated 31.01.2024 proposing demand of tax of Rs.7,17,574/- towards CGST and Rs.7,17,574/- towards SGST along with interest and penalty. The show cause notice dated 31.01.2024 was only uploaded in the GST Portal and no physical initmation was made to the petitioner. Therefore, the petitioner had no ocassion to open the GST Portal. Even the impugned order dated 22.04.2024 was also uploaded in the view additional notices column, which is violation of principle of natural justice. 5. He would further submit that since the show cause notice and the impugned order were uploaded in the GST portal, the petitioner was not aware of the same and when the petitioner preferred an appeal before the 1st respondent, by depositing 10% of the disputed tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) The delay of nearly 210 in filing the appeal against the impugned assessment order dated 22.04.2024 is hereby condoned. (ii) The Appellate Authority is directed to take the appeal on record without insisting upon the limitation aspect, subject to the payment of 15% of the disputed tax demand in addition to 10% statutory pre-deposit, i.e totally 25% of the disputed tax amount in respect of the impugned assessment. (iii) The petitioner shall also file their reply/objection along with the required documents, before the Appellate Authority. (iv)The Appellate Authority pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible. 9. With the above directions, the writ petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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