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2023 (6) TMI 1234 - MADRAS HIGH COURTCondonation of delay of 10 days in filing appeal - Validity of assessment order - time limitation for filing of appeal - HELD THAT:- In the present case, the appeals have, admittedly, been filed within 10 days after the statutory period of 120 days. In such circumstances, there is nothing untoward in the return of the appeals under Rc 344/2023/A1 dated 26.04.2023 from the office of the Deputy Commissioner (ST), GST-Appeal, Chennai -II citing delay beyond the condonable period. Thus, an explanation has been given to the effect that the petitioner was unaware of the orders having been issued as it had been sent to the Consultant's email id and also to the effect that the sole proprietor was unwell at the relevant point in time. The challenge to the orders of assessment rejected - the request for condonation of delay of 10 days is allowed - petition disposed off.
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