2024 (9) TMI 1463

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....thamala, GA (T) ORDER In respect of belated filing of annual return in Form GSTR 9, proceedings were initiated against the petitioner and such proceedings culminated in order dated 18.08.2023. Such order was carried in appeal by the petitioner by lodging the appeal on 26.12.2023. On the ground that the appeal was beyond the condonable period under Section 107 of applicable GST statutes, the appe....

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....d in support of the writ petition, the petitioner stated that the papers were handed over to the accountant for filing the appeal and that the petitioner was not well during the relevant period. Immediately upon recovery, the petitioner contacted the auditor and came to know that the appeal had not been filed. These facts and circumstances justify the consideration of the petitioner's appeal o....