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    <description>The Court set aside the rejection of the appeal under the CGST Act, 2017, due to delay, emphasizing the need for verification of whether the order was served to the petitioner before dismissing the appeal. The matter was remitted back to the appellate authority for a fresh consideration of the condonation of delay application based on merits and thorough verification of facts. The writ petition was disposed of, directing the appellate authority to reconsider the application after due verification and consideration of the petitioner&#039;s contentions.</description>
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      <description>The Court set aside the rejection of the appeal under the CGST Act, 2017, due to delay, emphasizing the need for verification of whether the order was served to the petitioner before dismissing the appeal. The matter was remitted back to the appellate authority for a fresh consideration of the condonation of delay application based on merits and thorough verification of facts. The writ petition was disposed of, directing the appellate authority to reconsider the application after due verification and consideration of the petitioner&#039;s contentions.</description>
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