2023 (3) TMI 568 - HC - GST

Condonation of delay in filing an appeal before the appellate authority - Section 107(4) of GST - Seizure of goods alongwith the vehicle - expiry mismatch of E-way bill with tax invoice

HELD THAT:- The writ petition should be disposed of setting aside the impugned order dated 14.10.2022. The impugned order passed by the appellate authority do not disclose the reasons as to how the said appeal is barred by limitation. The respondent authority ought to have passed a speaking order by computing the limitation in the light of Section 107(4) of the GST Act. The matter is remanded back for consideration.

The petition is disposed off.