delay condonation in filing 1st appeal

[SUSHIL BANSAL]

Dear experts, plz guide

In one of our case we filed 1st appeal in central GST with delay of 2 days & along with physical documents submission, we filed delay condonation request with reasons & supporting documents. Usually CGST authorities are not issuing APL-02 but in this case we have been issued APL-02 & date of personal hearing also fixed.Plz guide whether the delay condonation request has been accepted or we need to plead for that in the personal hearing.

[Sadanand Bulbule]

Dear Sir

Once an acknowledgement in APL-02 issued means, your appeal petition has been officially and satisfactorily accepted in all matters including request for condonation. You can comfortably attend PH.

[SUSHIL BANSAL]

Tysm sir for your guidance.

[DR.MARIAPPAN GOVINDARAJAN]

In the order itself therewill be a mention about the condonation of delay.

AI Summary

Two-Day Delay Condonation in GST Appeal Accepted; Issuance of APL-02 Confirms Proceeding to Personal Hearing A participant inquired about a delay condonation request for a first appeal filed with a two-day delay in a Central GST case. Despite the usual practice of not issuing APL-02 acknowledgments, they received one, and a personal hearing was scheduled. An expert clarified that the issuance of APL-02 indicates the appeal and delay condonation request have been accepted. Another contributor noted that the order should mention the condonation of the delay. The participant expressed gratitude for the guidance received.