2024 (10) TMI 1238 - HC - GST

Dismissal of appeal as time barred - condonation of delay in filing appeal - HELD THAT - The impugned order is set aside and the matter is remitted back to the Appellate Authority to decide the appeal afresh in accordance with law. The Appellate Authority shall decide the issue with regard to the date of filing of the appeal. If there is delay of less than thirty days the Appellate Authority shall give an opportunity to petitioner for seeking condonation of delay. Petition disposed off by way of remand.

Summary

The High Court set aside the order dismissing the appeal as time-barred and remitted the matter back to the Appellate Authority for a fresh decision on the appeal's filing date. The Appellate Authority must consider condonation of delay if less than thirty days. The writ petitions were disposed of accordingly.