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The HC quashed the order rejecting the petitioner's GST appeal due to time limitation. Despite the petitioner erroneously writing "NA" in the delay explanation section of GST APL-04 form, the Court found no lack of bona fide, noting the petitioner had made the required pre-deposit of Rs. 10,900/- when filing the appeal. Considering the petitioner's status as a small businessman, the 19-day delay, and that no advantage was gained by filing a belated appeal, the Court directed the appellate authority to allow the petitioner to file a condonation of delay application, thereby providing an opportunity for the appeal to be heard on merits.
The HC quashed the order rejecting the petitioner's GST appeal due to time limitation. Despite the petitioner erroneously writing "NA" in the delay explanation section of GST APL-04 form, the Court found no lack of bona fide, noting the petitioner had made the required pre-deposit of Rs. 10,900/- when filing the appeal. Considering the petitioner's status as a small businessman, the 19-day delay, and that no advantage was gained by filing a belated appeal, the Court directed the appellate authority to allow the petitioner to file a condonation of delay application, thereby providing an opportunity for the appeal to be heard on merits.
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