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Issues: Whether the delay of 31 days in filing the appeal against the order-in-original could be condoned on the plea that the order and show cause notice were not conveyed to the petitioner.
Analysis: The record showed that the show cause notice, reminders, order-in-original and DRC-07 were uploaded on the common portal and were duly conveyed to the petitioner. The explanation for delay was found to be contrary to the record, and no sufficient ground was made out for condoning the delay in filing the appeal.
Conclusion: The request for condonation of delay was rejected, and the writ petition challenging the dismissal of the appeal on limitation failed.