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2023 (9) TMI 903 - MADHYA PRADESH HIGH COURTMaintainability of petition - availability of alternative, efficacious, statutory remedy of appeal - Condonation of delay of two years in filing the appeal - HELD THAT:- Upon hearing learned counsel for the parties and bearing in mind the concept of justice, equity and good conscience besides bona fides of the petitioner, the delay caused due to pendency of the writ petition should not come in the way of the petitioner in agitating the order of assessment before the appellate forum. Appeal disposed off with the order that in case, appeal is filed within 30 days under Section 107 of GST Act, the Appellate Authority shall not insist on the question of limitation and address the issues raised by the petitioner on facts and in law as well as alleged irregularities in the matter of framing of impugned assessment.
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