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

Delay condonation in appeals: issuance of APL-02 indicates acceptance of condonation and scheduling of personal hearing.
Issuance of the official acknowledgement form (APL-02) and fixation of a personal hearing indicate that a first appeal filed with an accompanying request for condonation and supporting reasons has been formally accepted, including the condonation request; the appellant may attend the personal hearing while the final order will typically record whether condonation of delay has been granted.