Condonation of delay in GST appeal granted where notices were overlooked on the portal and the appeal was restored for merits.

Delay of 12 days in filing a GST appeal was condoned after the petitioner explained that the notices and adverse order had been uploaded in a portal column not readily noticed, and the Court accepted that explanation along with the submission regarding payment of the tax liability. The rejection order was set aside, and the appellate authority was directed to take the appeal on record, afford sufficient opportunity, and decide the matter on merits in accordance with law.

---

---

Issues: Whether the delay of 12 days in filing the appeal against the GST order was liable to be condoned and the appeal restored for consideration on merits.

Analysis: The petitioner attributed the delay to non-awareness of the notices and the adverse order, which were stated to have been uploaded in a portal column not readily noticed. The Court accepted the explanation, taking into account the reasons shown for the delay and the submission regarding payment of the tax liability. The Court also directed that the petitioner be afforded sufficient opportunity before the appellate forum.

Conclusion: The rejection order was set aside, the delay in filing the appeal was condoned, and the appellate authority was directed to take the appeal on record and decide it on merits in accordance with law.

---