{"id":73203,"date":"2025-09-13T08:47:16","date_gmt":"2025-09-13T03:17:16","guid":{"rendered":""},"modified":"2025-09-13T08:47:16","modified_gmt":"2025-09-13T03:17:16","slug":"delay-condoned-assessment-and-appeal-rejection-set-aside-petitioner-allowed-to-prosecute-appeal-after-5-additional-deposit-within-two-weeks","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73203","title":{"rendered":"Delay condoned; assessment and appeal rejection set aside; petitioner allowed to prosecute appeal after 5% additional deposit within two weeks"},"content":{"rendered":"<p>Delay condoned; assessment and appeal rejection set aside; petitioner allowed to prosecute appeal after 5% additional deposit within two weeks<br \/>Case-Laws<br \/>GST<br \/>The HC exercised its discretionary jurisdiction to condone delay in filing the appeal, finding the petitioner&#39;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 t<\/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=92502\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delay condoned; assessment and appeal rejection set aside; petitioner allowed to prosecute appeal after 5% additional deposit within two weeksCase-LawsGSTThe HC exercised its discretionary jurisdiction to condone delay in filing the appeal, finding the pe<\/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-73203","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73203","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=73203"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73203\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73203"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73203"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73203"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}