AP HC Allows GST Appeal Filed 128 Days Late Owing to Petitioner’s Surgery

 Shaik Abdul Azeez Vs State of Andhra Pradesh (Andhra Pradesh High Court) Andhra Pradesh High Court heard the writ petition filed by Shaik Abdul Azeez challenging the rejection of his appeal under Section 107 of the Andhra Pradesh Goods and Services Tax Act, 2017. The petitioner’s GST registration had been cancelled by order dated 13.03.2023 following a show cause notice issued on 14.01.2023. His appeal was dismissed at the admission stage as it was filed 128 days beyond the condonable statutory period. The appellate authority held that it lacked power to condone the delay beyond the one-mo...