https://www.taxtmi.com/caselaws?id=773675 The HC condoned a 129-day delay in filing a GST appeal after finding the petitioner was not properly served with the assessment order and show cause notice, which were only uploaded on the GST portal without physical service. The Court set aside the appellate authority's rejection of the appeal based solely on delay, directing the authority to admit the appeal and decide on merits after petitioner pays Rs. 5,000. The Court emphasized that effective service is essential for exercising statutory rights and that mere online uploading without ensuring actual notice violates natural justice principles. en-us Thu, 19 Jun 2025 00:00:00 +0530 Thu, 26 Jun 2025 08:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773675 The HC condoned a 129-day delay in filing a GST appeal after finding the petitioner was not properly served with the assessment order and show cause notice, which were only uploaded on the GST portal without physical service. The Court set aside the appellate authority's rejection of the appeal based solely on delay, directing the authority to admit the appeal and decide on merits after petitioner pays Rs. 5,000. The Court emphasized that effective service is essential for exercising statutory rights and that mere online uploading without ensuring actual notice violates natural justice principles. Case-Laws GST Thu, 19 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773675