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2023 (8) TMI 237 - HC - GSTCondonation of delay of 40 days in filing appeal - petitioner also seeks a direction to the respondent to accept the physical copy of the appeal - HELD THAT:- The petitioner appears to be a small-time trader, who has committed defaults in filing the returns and thereafter, has suffered the Assessment Order on 27.02.2023 - The appeal that was filed by the petitioner on 03.07.2023 was beyond the condonable period of thirty days, after the expiry of the first 90 days on 26.06.2023. The Officers acting under the provisions of the GST Acts cannot entertain the appeal beyond the period of limitation and therefore, they have rightly rejected the same. Considering the fact that the petitioner is a small-time trader, who wishes to challenge the order passed on 27.02.2023 by the respondent. The Court is therefore inclined to allow this writ petition by directing the respondent to number the appeal subject to the petitioner depositing a sum of Rs.50,000/- over and above, the amount already deposited by the petitioner towards pre-deposit. On such payment of the aforesaid amount, the delay of 40 days in filing the appeal shall stand condoned - Petition allowed.
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