GST Appeal Rejection Set Aside for Ignoring Delay Condonation Grounds: Allahabad HC

E3 Edgeband Industries Pvt ltd Vs State of Up And 2 Others (Allahabad High Court) The writ petition challenged a penalty order dated 16.05.2024 and an appellate order dated 16.10.2024, whereby the appeal was rejected on the ground of delay. The petitioner, a registered dealer dealing in goods such as aluminum cable, panels, and PVC strips, had supplied goods to a purchaser who later returned certain items along with a tax invoice and e-way bill. During transportation, the vehicle carrying the goods was intercepted on 14.05.2024. The driver produced the tax invoice and e-way bill, and subsequen...