https://www.taxtmi.com/highlights?id=75880 Rejection of appeal filled u/s 107 on the ground of delay - Cancellation of GST registration - The court noted that while the petitioner disputed the delay, the appellate authority determined it to be 73 days. The court acknowledged that the delay was beyond the condonable period. - The court considered the petitioner's ill health and medical condition as sufficient cause for the delay in filing the appeal. They found that the petitioner had provided evidence, including a doctor's certificate, to support their claim. - In the interest of justice and considering the appeal as a valuable statutory right, the court decided to condone the delay by imposing a cost of Rs. 20,000. en-us Wed, 20 Mar 2024 09:20:56 +0530 Wed, 20 Mar 2024 09:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75880 Rejection of appeal filled u/s 107 on the ground of delay - Cancellation of GST registration - The court noted that while the petitioner disputed the delay, the appellate authority determined it to be 73 days. The court acknowledged that the delay was beyond the condonable period. - The court considered the petitioner's ill health and medical condition as sufficient cause for the delay in filing the appeal. They found that the petitioner had provided evidence, including a doctor's certificate, to support their claim. - In the interest of justice and considering the appeal as a valuable statutory right, the court decided to condone the delay by imposing a cost of Rs. 20,000. Highlights GST Wed, 20 Mar 2024 09:20:56 +0530 https://www.taxtmi.com/highlights?id=75880