2024 (10) TMI 1112

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....nthamala, GA (T) COMMON ORDER Against the order dated 30.06.2023 of the State Tax officer for assessment years 2019-20 and 2020-21, the petitioner filed an appeal before the appellate authority on 21.11.2023. According to the petitioner, such appeal was filed within the four month period with in which delay could be condoned if reckoned from the date of receipt of the order on 22.07.2023. In vie....

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.... that the appellate authority rejected the appeal because it was filed beyond the condonable period as per Section 107 of applicable GST statutes. 4. The admitted facts are that the order in original was issued on 30.06.2023 and the appeal was lodged on 21.11.2023. The petitioner asserts that he did not have access to the portal on account of the cancellation of GST registration and that a copy o....