2022 (11) TMI 679

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....E MR. JUSTICE S.R.KRISHNA KUMAR PETITIONER (BY SRI.VINAY S., ADVOCATE) RESPONDENTS (BY SRI.JEEVAN J. NEERALGI, ADVOCATE) ORDER In this petition, petitioner has sought for the following reliefs: (i) Set aside the order dated 06.10.2022 bearing Order-in-Appeal No.178/ADC-A1/ GST/2022 passed by Respondent No.1 in Appeal No.262/2022 GST ADC A-I (GST Appeals) (Annexure-A). ....

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....d referring to the material on record, learned counsel for the petitioner submits that due to the untimely demise of his Auditor, he could not make GST payments on time leading to the show cause notice dated 24.02.2022 being issued by the respondents to the petitioner, who did not receive the same, since his e-mail account has spam filter, due to which, the petitioner was not aware of the show cau....

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.... respondent - appellate authority. By the impugned order dated 06.10.2022 at Annexure-A, the 1st respondent -appellate authority dismissed the appeal refusing to condone the delay in preferring the appeal by the petitioner on the ground that he does not have jurisdiction to condone the delay beyond the prescribed period and the condonable period as stipulated in Section 107 of the CGST Act. Agg....

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.... merit in the petition and the same is liable to be dismissed. 5. As rightly contended by the learned counsel for the petitioner, though the 1st respondent - appellate authority does not have any power to condone the delay in preferring an appeal under Section 107 of the CGST Act, in a given case, it is open for this Court to condone the delay by exercising its powers under Article 226 of the C....