2025 (12) TMI 1366

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....e of Assistant Commissioner, CGST Division Karnal. 2. Learned counsel for petitioner vehemently argues that First Appellate Authority has wrongly dismissed the appeal filed by petitioner on the ground of delay, which is stated to be beyond four months. It is submitted that it is incorrectly held that there is a delay of a period beyond four months, which cannot be condoned under Section 107(4) of Central Goods and Services Tax Act, 2017 (for short 'CGST Act'). Learned counsel for petitioner submits that assessment order was passed on 24.03.2023 and it was communicated on 21.04.2023. Period of three months would thus expire on 21.07.2023 and additional period of another month, benefit of which can be given by First Appellate Authority ....

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....t the same time, we take note of the fact that petitioner was unable to demonstrate sufficient cause for this delay before the First Appellate Authority. First Appellate Authority in this respect has observed as under: "12. In this regard it is to be noted that appellant has not submit medical documents and declaration from advocate whose wife was hospitalized. Thus, the reasons for delay given by appellant are not satisfactory and does not show any sufficient cause. The appellant's plea, as presented in the condonation request, is founded on assumptions and presumptions that have no basis in law. The statutory framework under Section 107 of the CGST Act, 2017, does not accommodate such interpretations. The evidence on record u....