Appeal Rejection Set Aside Because Appellate Authority Failed to Consider Delay Caused by Late Upload of GST DRC-07

Tenet Networks Private Ltd Vs GST Council and 3 others (Allahabad High Court) The Allahabad High Court decided a writ petition challenging the rejection of a statutory appeal on the ground of delay under the provisions of the UPGST/CGST Act, 2017. The petitioner, engaged in the business of wireless networking and registered under the GST laws, had purchased wireless networking machinery valued at ₹26,25,000 from a supplier in Delhi. An e-way bill was generated on 20 July 2022 reflecting GST at 18%. The consignment was intercepted on 30 July 2022 by the Mobile Squad of the Sales Tax Departmen...