https://www.taxtmi.com/caselaws?id=760712 The High Court condoned a 54-day delay in filing a statutory GST appeal after finding the explanation genuine that notices and the assessment order were uploaded on the GST portal and not seen by the assessee. It held that the resulting non-filing of a reply and delayed appeal justified restoration of the appellate remedy. The order rejecting the appeal as time-barred was set aside, and the Appellate Authority was directed to entertain the appeal and decide it on merits after giving sufficient opportunity to the assessee. en-us Tue, 01 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760712 The High Court condoned a 54-day delay in filing a statutory GST appeal after finding the explanation genuine that notices and the assessment order were uploaded on the GST portal and not seen by the assessee. It held that the resulting non-filing of a reply and delayed appeal justified restoration of the appellate remedy. The order rejecting the appeal as time-barred was set aside, and the Appellate Authority was directed to entertain the appeal and decide it on merits after giving sufficient opportunity to the assessee. Case-Laws GST Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760712