https://www.taxtmi.com/caselaws?id=773662 The HC set aside the appellate authority's rejection of a GST appeal filed six months beyond the prescribed period. The petitioner claimed non-receipt of notices sent to an outdated email address of a deceased former auditor. The Court condoned the delay, finding the explanation genuine and criticizing authorities for failing to explore alternative service modes under Section 169 of the GST Act when initial attempts received no response. The Court emphasized that merely uploading notices on portals without ensuring effective receipt constitutes "empty formalities" and violates natural justice principles. The appellate authority was directed to admit the appeal and decide on merits after providing adequate opportunity, with the petitioner ordered to pay Rs. 5,000 as costs. en-us Wed, 18 Jun 2025 00:00:00 +0530 Thu, 26 Jun 2025 08:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773662 The HC set aside the appellate authority's rejection of a GST appeal filed six months beyond the prescribed period. The petitioner claimed non-receipt of notices sent to an outdated email address of a deceased former auditor. The Court condoned the delay, finding the explanation genuine and criticizing authorities for failing to explore alternative service modes under Section 169 of the GST Act when initial attempts received no response. The Court emphasized that merely uploading notices on portals without ensuring effective receipt constitutes "empty formalities" and violates natural justice principles. The appellate authority was directed to admit the appeal and decide on merits after providing adequate opportunity, with the petitioner ordered to pay Rs. 5,000 as costs. Case-Laws Income Tax Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773662