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2020 (10) TMI 429 - HC - GSTCondonation of delay in filing returns - Rejection of refund claim - rejection on finding that the returns claiming the input tax credit had not been filed within time - HELD THAT:- Probably on account of the fact that Ext.P4 order of the assessing authority had not been carried in appeal by the petitioner, the 1st respondent, when considering the delay condonation application preferred by the petitioner, passed Ext.P2 order refusing to condone the delay - When the matter came up for admission before this Court, and on a request made by the learned counsel for the petitioner, he was permitted to prefer an appeal against Ext.P4 order of the Assessing Officer so as to keep the issue of belated filing of return and condonation thereof alive. The petitioner has accordingly prefered Ext.P5 appeal before the Joint Commissioner [Appeals], Ernakulam, who is suo motu impleaded as the additional 3rd respondent in the Writ Petition. The 1st respondent shall consider the delay condonation application filed by the petitioner afresh within three weeks from the date of receipt of the copy of the judgment, after hearing the petitioner, and taking note of the filing of Ext.P5 appeal against Ext.P4 order before the additional 3rd respondent - Petition disposed off.
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