GST Appeal Delay of 142 Days Condoned After Late Physical Service of Notice Despite Portal Upload

GST Appeal Delay of 142 Days Condoned After Late Physical Service of Notice Despite Portal UploadCase-LawsGSTHC condoned 142-day delay in filing GST appeal where appellant demonstrated reasonable cause due to belated service of demand notice. While notice

GST Appeal Delay of 142 Days Condoned After Late Physical Service of Notice Despite Portal Upload
Case-Laws
GST
HC condoned 142-day delay in filing GST appeal where appellant demonstrated reasonable cause due to belated service of demand notice. While notice was uploaded on GST portal, physical copy was only served on 16.04.2024. Court determined delayed physical service constituted sufficient grounds for condonation, setting aside appellate authority's original order rejecting appeal.

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