Delay of 37 Days in Filing Appeal Against CGST/SGST Order Condoned Due to Sufficient Cause

The HC allowed condonation of 37 days' delay in filing an appeal against a CGST/SGST Act order, finding sufficient cause was shown. In the intra-Court appeal, the Court granted interim protection to the appellant, directing that no additional recovery should occur until the writ petition was heard and disposed of, noting that a significant amount had already been recovered. The respondents were ordered to file an affidavit-in-opposition by a specified date, with the matter to be listed before the Single Bench for further proceedings. The appeal was disposed of without costs.

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Issues:
1. Condonation of delay in preferring the appeal.
2. Interim order in an intra-Court appeal challenging a CGST/SGST Act order.

Condonation of Delay:
The judgment addressed an application for condonation of delay of 37 days in filing an appeal. The Court, after hearing both parties, allowed the application, stating that sufficient cause was shown for the delayed presentation of the appeal.

Interim Order in Intra-Court Appeal:
The intra-Court appeal was against an order under section 74(9) of the CGST/SGST Act. The appellant sought an interim order protecting their interests due to ongoing recovery actions by the department. The Court noted that the single Bench did not reject the appellant's prayer entirely and deemed the affidavit-in-opposition necessary before making a decision. The appellant argued that a significant amount had already been recovered, making further recovery prejudicial. The Court agreed that until the writ petition was heard and disposed of, no additional recovery should occur. The respondents were directed to file the affidavit-in-opposition by a specified date, with provisions for the appellant to reply if needed. The matter was to be listed before the Single Bench for further proceedings.

The judgment concluded by disposing of the writ appeal and related application, granting liberty to the advocates to mention the matter before the Single Bench for listing, and providing no costs. The Court ordered the expeditious provision of a certified copy of the order upon formalities' compliance.

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