2026 (2) TMI 460

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.....S. HEMALEKHA For the Petitioner: (By Sri. S.G. Solargoppa, Advocate). For the Respondents: (By Sri. Praveen K. Uppar, AGA). ORAL ORDER Learned Addl. Government Advocate accepts notice for the respondents. 2. The petitioner challenging the order under Section 73 of the CGST and SGST Act, 2017 passed by the Commercial Tax Officer-respondent No. 2, preferred an appeal before the appel....

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....nd others 2022 KHC 37970 and M/s Nagson and Company Vs. The Joint Commissioner of Central Tax and others 2022 KHC 38176 and also the benefit extended under Circular bearing No. 183/15/2022- GST dated 27.12.2022, as considered in the case of M/s Wipro Limited India Vs. The Assistant Commissioner of Central Taxes and Others W.P.No. 16175 of 2022 dated 06.01.2023. 5. Learned Additional Government ....

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....d the invoice in GSTR- 1, which led to a mismatch and consequent rejection of ITC. * I issued legal notice to the supplier on 25.11.2021, urging compliance, but received no response. * I was under the genuine and reasonable belief that the issue could be resolved at the supplier's end and thus inadvertently delayed in filing the appeal. * Additionally, due to limited awa....

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....on merits, in the peculiar facts and circumstance of this case the delay in preferring the appeal deserves to be condoned and the matter requires consideration on merits by the appellate authority having regard to the circler issued by the GST council, namely No. 183/15/2022-GST dated 27.12.2022 and Circular bearing No. No. 193/05/2023-GST dated 17.07.2023. 9. Accordingly, this Court pass the f....