2026 (8) TMI 1683

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....., for the Petitioner. Smt. Nandini Somapur, AGA, for the Respondent. ORDER The present writ petition is filed seeking for the following reliefs: "a. Issue a writ in the nature of certiorari, quashing the order dated 04.07.2026 passed by Respondent No.1 in Appeal No.GST-1231/25-26/B-446 vide Annexure-D. b. Issue a writ in the nature of certiorari, quashing the acknowledg....

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....e pre-deposit sum of Rs.39,972/- was also paid. Since the appeal was filed belatedly, an application for condonation of delay was also filed. 3. The respondent No.1-Joint Commissioner/Appellate Authority vide impugned order dated 04.07.2026 (Annexure-D to the writ petition) has dismissed the appeal on the ground that the delay in filing the appeal exceeds the permissible condonation period and ....

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....he Act. 5. The appellant while seeking for condonation of delay before the Appellate Authority has stated that the delay was occasioned due to the rectification order and the fact that the petitioner was busy with the marriage of her son. 6. Although learned AGA vehemently opposed the present petition and submits that no documents are produced with regard to any rectification proceedings tha....

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....the said contentions. 8. Hence the following: ORDER (i) The writ petition is partly allowed; (ii) Appeal No.GST-1231/25-26/B-446 (Annexure-D to the writ petition) pending before the respondent No.1-Joint Commissioner is restored to its original file and the delay in filing of the said appeal is condoned; (iii) The petitioner shall appear before the respondent....