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2019 (6) TMI 309 - HC - GSTStay of recovery - amounts due under the assessment orders - apprehending that coercive steps - condonation of delay of 39 days in filing the appeals - HELD THAT:- Since the petitioner failed to avail the statutory remedy against the assessment orders within time, it is for the appellate authority to consider the applications for condonation of delay and if satisfied with the explanation, to condone the delay and to thereupon consider the stay petition. Writ Petition is disposed of directing the second respondent to consider and pass orders on the petitions for condonation of delay. Coercive steps shall be deferred till a decision as above is taken by the second respondent, preferably within a period of one month from the date of receipt of a copy of this judgment.
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