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2022 (11) TMI 322 - HC - GSTCondonation of delay in filing appeal - sufficient cause for delay present or not - HELD THAT:- The facts and circumstances clearly establish that the petitioner had made out valid and sufficient ground/cause to condone the delay in preferring the appeal before the appellate Authority. It is also clear that the inability and omission on the part of the petitioner to prefer the appeal within the prescribed period was due to bonafide reasons, unavoidable circumstances and sufficient cause. Though it is well settled that Respondent No.1-Appellate Authority does not have power to condone the delay beyond the extended/condonable period of 30 days after expiry of the initial period of 60 days, by adopting justice oriented approach and in order to do complete and substantial justice, in the peculiar/special facts and circumstances obtaining in the instant case and in the light of the material on record which clearly establishes that the delay in preferring the appeal was wholly unintentional and due to valid and sufficient grounds referred to supra coupled with the fact that the petitioner has a good case to urge on merits and the balance of convenience in its favour. It is deemed just and appropriate to exercise the powers under Article 226 of the Constitution of India and condone the delay in preferring the appeal by the petitioner by setting aside the impugned order at Annexure-A and remit the matter back to respondent No.1 for reconsideration of the appeal afresh on merits in accordance with law. Petition allowed by way of remand.
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