{"id":71079,"date":"2025-03-07T08:41:19","date_gmt":"2025-03-07T03:11:19","guid":{"rendered":""},"modified":"2025-03-07T08:41:19","modified_gmt":"2025-03-07T03:11:19","slug":"appellate-authority-39-s-rejection-of-gst-appeal-set-aside-5-day-delay-condoned-for-small-businessman-under-section-73-9","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71079","title":{"rendered":"Appellate Authority&#39;s Rejection of GST Appeal Set Aside; 5-Day Delay Condoned for Small Businessman Under Section 73(9)"},"content":{"rendered":"<p>Appellate Authority&#39;s Rejection of GST Appeal Set Aside; 5-Day Delay Condoned for Small Businessman Under Section 73(9)<br \/>Case-Laws<br \/>GST<br \/>The HC set aside the appellate authority&#39;s rejection of petitioner&#39;s appeal on limitation grounds. Despite a 5-day delay in filing the appeal against an order under Section 73(9), the Court found the petitioner, a small businessman, had demonstrated bona fides by making the requisite pre-deposit and seeking condonation of delay due to lack of familiarity <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86333\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Appellate Authority&#8217;s Rejection of GST Appeal Set Aside; 5-Day Delay Condoned for Small Businessman Under Section 73(9)Case-LawsGSTThe HC set aside the appellate authority&#8217;s rejection of petitioner&#8217;s appeal on limitation grounds. Despite a 5-day delay in <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71079","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71079","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71079"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71079\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71079"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71079"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71079"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}