Set aside order rejecting appeal as time-barred for 23 days; remit for fresh adjudication under Rule 108(3)

Set aside order rejecting appeal as time-barred for 23 days; remit for fresh adjudication under Rule 108(3)Case-LawsGSTThe HC set aside the impugned order rejecting the appeal as time-barred by 23 days and remitted the matter to the appellate authority fo

Set aside order rejecting appeal as time-barred for 23 days; remit for fresh adjudication under Rule 108(3)
Case-Laws
GST
The HC set aside the impugned order rejecting the appeal as time-barred by 23 days and remitted the matter to the appellate authority for fresh adjudication within a reasonable time. The court found the appellate authority erred in adopting a hyper-technical approach where the appellant, owing to bona fide confusion and portal/upload irregularities (including non-upload of the order summary and issuance of appeal number on physical filing), could not be deemed to have wilfully delayed filing; medical infirmity of the appellant was noted. The HC directed the appellate authority to entertain the appeal in accordance with Rule 108(3) provisos and applicable law and to decide afresh.
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