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2020 (10) TMI 722 - CHHATTISGARH HIGH COURTMaintainability of appeal - appeal has been rejected on the ground of the same being barred by limitation - Section 107 (1) of the CGST Act, 2017 - HELD THAT:- The appellate authority in rejecting the application for condonation of delay and as a consequence rejecting the appeal vide his impugned order dated 30.06.2020 on the ground of delay, does not seem to be proper, legal and justified. The appellate authority ought to have given a fair consideration to the contentions of the petitioner and ought to have got it verified whether the order was duly served either physically or electronically to the petitioner and only then should have taken a decision. In the absence of any such exercise and deciding the application for condonation of delay only on the basis of the pleadings, the impugned order, in the opinion of this Court, is not sustainable and the same deserves to be and is accordingly set aside. The matter stands remitted back to the appellate authority i.e. respondent no.1 to consider and decide the application of the petitioner for condonation of delay on its own merits after due verification of the facts - Petition allowed by way of remand.
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