Delay in filing appeal rejected, mismatch in GSTR returns. HC directs appellate authority to consider appeal on merits if re-presented within 10 days.
Case-Laws
GST
Court considered condonation of delay in filing appeal, mismatch between petitioner's GSTR 1 and GSTR 3B returns. Held appeal was rejected as filed 29 days beyond condonable period u/s 107 of GST statutes. Petitioner stated inability to file appeal timely due to order being uploaded on portal, known on specific date. Conside
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