Delay condoned; assessment and appeal rejection set aside; petitioner allowed to prosecute appeal after 5% additional deposit within two weeks
Case-Laws
GST
The HC exercised its discretionary jurisdiction to condone delay in filing the appeal, finding the petitioner's reasons for delay bona fide, and thus set aside both the impugned assessment order issued by the first respondent and the rejection of the appeal by the second respondent. The Court granted the petitioner one opportunity to prosecute the appeal before the Appellate Authority subject to conditions: the petitioner must remit an additional 5% of the disputed tax in supplement to the 10% pre-deposit already paid at the time of filing, and such further deposit must be made within two weeks of receipt of this order. The writ petition is disposed of accordingly.
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