GST Appeal Dismissed Due to Failure to Prove Delay Justification

Shivam Traders Vs Proper Officer-sum-Superintendent (Punjab and Haryana High Court) The petition challenged two orders: one dated 27.09.2024 passed by the Commissioner (Appeals) and another dated 24.03.2023 passed by the Assistant Commissioner, CGST Division, Karnal. The primary grievance was that the First Appellate Authority had dismissed the petitioner’s statutory appeal on the ground of delay, holding that the appeal was filed beyond the condonable period prescribed under Section 107(4) of the Central Goods and Services Tax Act, 2017. The petitioner contended that the assessment order da...