2024 (5) TMI 869

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....on is to the order in Appeal No. 06/2023(G) GST, dated 30.06.2023 passed by the Additional Commissioner of Central Tax (GST-Appeals)/1st respondent, rejecting the appeal filed by the petitioner challenging the assessment order O.C. No. 120/2022-2023, dated 20.07.2022, passed by the 2nd respondent, on the ground that the appeal was filed with a delay beyond the condonable period. 2. Heard learned counsel for petitioner, Sri C. Sanjeeva Rao and Smt. Shanthi Chandra, learned Jr. Standing Counsel for CBIC for the respondents 1 to 3 and learned Deputy Solicitor General for the 4th respondent. 3. As can be seen, the 1st respondent observed that the assessment order was passed on 20.07.2022 by the 2nd respondent and the appeal was filed onli....

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.... regard to the impugned assessment order also therein, the 1st respondent ought to have considered the same and held that the appeal was filed well within time. However, taking the date of filing of the physical copies i.e., 24.04.2023, appeal was rejected holding that it was beyond the condonable period which is unjust. 5. Learned Jr. Standing Counsel for respondents 1 to 3 would submit that though the petitioner filed the appeal online on 26.09.202, however, following the mandate of filing certified copy, he has not produced an online certified copy. However, he only mentioned the date of assessment order therein and thereby, has not fulfilled the conditions. He filed the physical copies of appeal and the assessment order copy only on ....