Home Case Index All Cases GST GST + HC GST - 2023 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 1186 - ALLAHABAD HIGH COURTCondonation of delay in filing appeal - sufficient reasons for delay present or not - delay due to medical treatment of the petitioner - contention of the petitioner is that the inability on the part of the petitioner to prefer the appeal within the prescribed period was due to some bona fide reasons, unavoidable circumstances and sufficient cause for delay - HELD THAT:- Admittedly, the appeal was filed beyond time, however, in the peculiar set of facts and circumstances, the reason for delay prima facie, appears to be bona fide. Considering the submissions of the learned counsel for the petitioner, the impugned order passed by the Appellate Authority is set aside and the matter is remanded to the Appellate Authority (opposite party no.1) with a direction to consider and adjudicate upon the appeal filed by the petitioner on merits without raising any objection on the limitation, after giving notice and opportunity of hearing to all concerned. The present petition is partly allowed.
|