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TMI Blog2024 (2) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... the Additional Commissioner/1st respondent and the said authority by the impugned order dated 16.12.2023 has rejected the appeal on the sole ground that the appeal filed by the appellant is beyond the condonable period i.e., 56 days. Challenging the said order, the instant writ petition is filed. 02. Heard learned counsel for the petitioner and learned Government Pleader for Commercial Tax-II. 03. Learned counsel for the petitioner would submit that since the GST Appellate Tribunal has not been constituted, the writ petition may be entertained. Additionally, while admitting that there is a delay of 56 days beyond the condonable period, learned counsel for the petitioner submitted that the petitioner was bedridden during the relevant perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... APGST Act 2017 to carry out the matter to the said Tribunal. Therefore, this writ petition can be entertained by this Court. 07. In Narayanapet Municipality Vs Superintendent of Central Tax 2023 (74) G.S.T.L. 296 (Telangana) when GST Registration was cancelled and the same was challenged, the appeal was dismissed by the appellate authority on the sole ground that the appeal was filed beyond the condonable period. In that context, the Division Bench of High Court of Telangana has observed thus: "8) we further find that the issue pertains to cancellation of GST registration of the petitioner. In the facts and circumstances of the case, it would be just and proper if the entire matter is remanded back to respondent No. 1 to reconsider the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of Registration. Whereas, in the case on hand, the impugned order under challenge in Appeal is the Assessment Order. However, the principle in the cited decision being the condonation of delay beyond the condonable period, the same can be made applicable to case on hand also. Similarly, in Writ Petition Nos. 17349 of 2023 and 42201 of 2022 a Division Bench of this High Court where one of us is a member, has considered similar issue and condoned delay on terms and remitted the matter back to the 1st appellate authority. In view of the above judgments, we consider it apposite to allow the writ petition, however, on imposing suitable terms. 10. Accordingly this writ petition is allowed by condoning the entire delay in filing the appeal be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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