GST Appeal Delay Not a Bar When Departmental Errors Exist: Telangana HC

Padmaja Gas Agencies Vs Additional Commissioner (Telangana High Court) In Padmaja Gas Agencies vs Additional Commissioner (Telangana High Court), the petitioner challenged the rejection of its appeal against an order-in-original dated 08.12.2023. The appeal had been dismissed by the appellate authority on 18.10.2024 on the grounds of a 23-day delay. The petitioner contended that the order-in-original was received on 15.12.2023, and the summary of the order (DRC-07) was uploaded only on 31.12.2023 without reflecting interest and penalty. The petitioner, citing health issues of the proprietor, f...