2026 (5) TMI 914

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....ged in the taxable supply of goods and services under the CGST Act, 2017 with registration No.23AWUPM7147CIZC. The petitioner was served with the show cause notice under Section 73 of the CGST Act, 2017 dated 04.08.2022. The petitioner filed a reply to the show cause notice on 28.08.2022 along with reconciliation, challan and explanation disputing the proposed demand. The Assistant Commissioner passed an order-in-original dated 06.12.2023, confirming the proposed demand, interest, penalty and late fee against the petitioner. Thereafter, the respondent issued the GST DRC-07 on 23.12.2023, which the petitioner received on 31.12.2023. 3. The petitioner filed a statutory appeal before the appellate authority under Section 107 of the Act on 2....

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....o provide an explanation or to file an application for condonation of delay. List this case on 06.05.2026." 5. Shri Gajendra Singh Thakur, learned counsel appearing for the respondent upon instructions, submits that under the GST regime, all the appeals are to be filed in an online manner at the GST portal. A GST appeal registration is complete when the appellant submits the appeal in Form GST-APL-01 on the GST portal, and the portal generates the acknowledgement after submitting a certified copy of the order. The process requires logging into the GST portal, navigating to 'My Applications', selecting the relevant order, uploading the mandatory Annexure, paying the required pre-deposit, and submitting using DSC (Digital ....

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....at there is no delay in filing the appeal. The appellate authority is first required to decide whether there is a delay in filing an appeal or not. The appellant gets an opportunity to explain that there is no delay and the system has wrongly calculated the limitation, and this opportunity is liable to be given by the learned appellate authority, not by a portal. 7. In the present case, the appellant is claiming that the appeal was filed within time, and he can explain before the appellate authority, but the appeal was heard on merit. Therefore, he could not get an opportunity to explain that there was no delay. In such a situation, the appellate authority first should hear and decide the application for condonation of delay before enter....