GST Appeal Delay of 142 Days Condoned After Late Physical Service of Notice Despite Portal Upload

GST Appeal Delay of 142 Days Condoned After Late Physical Service of Notice Despite Portal Upload https://www.taxtmi.com/highlights?id=85931 HC condoned 142-day delay in filing GST appeal where appellant demonstrated reasonable cause due to belated service of demand notice. While notice was uploaded on GST portal, physical copy was only served on 16.04.2024. Court determined delayed physical service constituted sufficient grounds for condonation, setting aside appellate authority's original order rejecting appeal. Delay condoned under principles of reasonable cause and procedural fairness, acknowledging distinction between portal upload and actual service of notice. Original appellate order vacated, allowing appellant to proceed with substantive appeal on merits. en-us Fri, 21 Feb 2025 08:23:28 +0530 Fri, 21 Feb 2025 08:23:29 +0530 TaxTMI RSS Generator GST Appeal Delay of 142 Days Condoned After Late Physical Service of Notice Despite Portal Upload https://www.taxtmi.com/highlights?id=85931 HC condoned 142-day delay in filing GST appeal where appellant demonstrated reasonable cause due to belated service of demand notice. While notice was uploaded on GST portal, physical copy was only served on 16.04.2024. Court determined delayed physical service constituted sufficient grounds for condonation, setting aside appellate authority's original order rejecting appeal. Delay condoned under principles of reasonable cause and procedural fairness, acknowledging distinction between portal upload and actual service of notice. Original appellate order vacated, allowing appellant to proceed with substantive appeal on merits. Highlights GST Fri, 21 Feb 2025 08:23:28 +0530 https://www.taxtmi.com/highlights?id=85931