2024 (9) TMI 1000

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....(T) ORDER An appellate order dated 21.03.2024 rejecting the petitioner's appeal on the ground that such appeal was barred by limitation is challenged in this writ petition. Proceedings were initiated against the petitioner in respect of mismatch between the petitioner's GSTR 3B and the auto populated GSTR 2A. Such proceedings culminated in an order dated 16.10.2023. Such order was carr....

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....ired on 16.01.2024 and the further period of thirty days expired on 16.02.2024. The petitioner's appeal was presented on 13.03.2024, which is only twenty five days beyond the condonable period. The petitioner has placed on record documents corroborating the assertion that the Accountant was unwell during the relevant period. In the facts and circumstances outlined above, the interest of justic....