2024 (7) TMI 1097

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....amamoorthy For the Petitioner : Mr. V. Veeraraghavan For the Respondents : Mr. G. Nanmaran, Spl. GP ORDER An order in original dated 23.04.2024 of the first respondent is challenged in this writ petition. An order in original dated 10.10.2023 was issued by the second respondent confirming the tax proposal pertaining to the mismatch between the petitioner's GSTR 1 and GSTR 3B returns. The p....

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....atutes. In the appeal, the petitioner stated that he was unable to file the appeal in time because the order was uploaded on the portal and he came to know about the order only on 08.03.2024. The period of delay is only 29 days beyond the condonable period. When the above facts and circumstances are considered cumulatively, it is just and appropriate that the appellate authority be directed to con....