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2025 (6) TMI 250 - HC - GSTCondonation of delay of 22 days in filing appeal - justifiable reasons for the delay provided or not - HELD THAT - Since the advance ruling application was rejected and the appellate authority needs to decide the question on appellate side and the delay was only 22 days which was admittedly within the condonable period we deem it proper to set aside the impugned order dated 20.02.2025 and direct the appellate authority to number the appeal and decide it on merits in accordance with law. Petition disposed off.
Summary:In the Telangana High Court, the petitioner challenged the rejection of a statutory appeal under section 100(1) of the Telangana Goods and Services Tax Act, 2017, which was dismissed despite a 22-day delay in filing-within the condonable period-with justifiable reasons. The Court held that "when the petitioner has assigned justifiable reasons for the delay which is within the condonable period, the appellate authority should have taken a lenient view." Noting that the delay was minimal and within the condonable period, the Court set aside the impugned order dated 20.02.2025 and directed the appellate authority to number and decide the appeal on merits "in accordance with law," preferably within ninety days. The writ petition was disposed of without costs.
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