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2023 (10) TMI 790 - MADRAS HIGH COURTCondonation of delay of 28 days in filing appeal - HELD THAT:- The petitioner claims to have received the order on 09.03.2022. An appeal against Order-in-Original No.04/2021-2022 dated 25.02.2022 should have been filed within a period of sixty days from the date of the aforesaid order or within a period of thirty days thereafter with an application to condone the delay - However, in this case, the petitioner filed an appeal before the second respondent only on 07.05.2022 beyond the period of limitation by 28 days. Although the petitioner has stated that the concerned officer of the petitioner was afflicted with Covid-19 and therefore could not file the appeal in time. The reasons stated appear to be imaginary as no records have been produced by the petitioner to substantiate the same. The petitioner shall deposit 20% of disputed tax as a condition for disposing the appeal - Petition disposed off.
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