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2025 (11) TMI 1634
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....oners appeal on the ground that the same was filed belatedly. 2. Mr. Raju, learned advocate appearing for the petitioners invites the attention of this Court to the petitioners' application for condonation of delay filed before the Appellate Authority (at pages 73 to 75 of the writ petition) and submits that the petitioners did not have knowledge of the order dated September 26, 2023 since the said order was uploaded on the GST portal under the "View Additional Notices and Orders" tab. 3. It is submitted that several registered tax-payers have faced similar problems and belated appeals filed by such tax-payers have been allowed to be considered and decided on merits by this Court under similar circumstances. In order to buttress his c....
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....pra) and Mohammad Hasim Khan (supra). In fact in Mohammad Hasim Khan (supra) the petitioner before the Court had responded to the show-cause notice and had failed the timeline prescribed by the statute for carrying a matter in appeal before the Appellate Authority as it had not noticed the adjudication order uploaded on the GST portal under the "View Additional Notices and Orders" tab. In such fact, this Court had condoned the delay occasioned by the petitioner in preferring the appeal before the Appellate Authority by observing as follows: "4. Mr. Chakraborty, learned advocate appears on behalf of the respondents. According to him, the petitioner was well-aware of the proceedings. The petitioner had also responded to the pre-show ....