2024 (7) TMI 245

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.... under Section 74 of the said Act on 8th September, 2023, in respect of the tax period April, 2018 to March, 2021, an order under Section 74 (9) of the said Act dated 13th October, 2023 was passed. 3. Being aggrieved, the petitioner had preferred an appeal in terms of Section 107 of the said Act. Consequent there upon Form GST APL-01 was issued. Simultaneously, with the filing of the aforesaid appeal, the petitioner had made a pre-deposit as required under Section 107 (6) of the said Act. In the said appeal petition, the petitioner had also prayed for condonation of delay of 10 days in preferring the said appeal. Independent of the aforesaid, an application in the form of a letter dated 15th February, 2024 was also filed explaining the d....

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....tself before the appellate authority and/or explain the delay in preferring the appeal, the order passed by the appellate authority dated 11th March, 2024 rejecting the appeal cannot be said to be irregular. No interference is called for. 6. Heard the learned advocates appearing for the respective parties and considered the materials on record. From the annexures to Form GST APL-01 filed by the petitioner, it would appear that the petitioner had categorically stated in paragraph 17 thereof, not only the period of delay but the reasons for delay. From the above, it would appear that there is delay of 10 days in preferring the appeal. The petitioner had also explained the delay. Independent of the above, a further letter was also filed wit....