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2024 (1) TMI 319 - ANDHRA PRADESH HIGH COURTCondonation of delay of 65 days in filing appeal before the appellate authority - sufficient reasond for delay or not - suffered from severe ill-health and could not prefer appeal - HELD THAT:- As per Section 107 of the C.G.S.T Act, 2017, the petitioner has to prefer an appeal against the impugned Order passed by the respondent No. 4 before the respondent No. 3 within a period of three months from the date of service of the Order. Petitioner within a period of one month after expiry of three months also can file appeal against the impugned Order by showing the sufficient cause. Since petitioner suffered from several health issues, which is supported by the medical prescriptions filed and huge amount of tax is involved in this matter, the delay in preferring the appeal is condoned by imposing certain terms so as to enable the petitioner to pursue his remedies under law. It is considered apposite to allow the Writ Petition and permit the petitioner to prefer an appeal before the respondent No. 3 within a period of one week from the date of receipt of a copy of this Order subject to the petitioner depositing 20% of the disputed tax - petition allowed.
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