Condonation of Delay in GST Appeal: “Sufficient Cause” Interpretation

S A Iron And Metal Vs Assistant Commissioner (ST) (Andhra Pradesh High Court)

Sufficient Cause holds more weight than length of delay

The Hon’ble Andhra Pradesh High Court in M/s. S A Iron and Metal v. State of Andhra Pradesh and anr. [W.P. No. 15490 of 2023 dated July 07, 2023] set aside the order refusing to entertain appeal on the ground of delay in filing of appeal and held that it is not the length of the delay, but cause for delay which would be paramount consideration.

Facts:

M/s. S A Iron and Metal (“the Petitioner”) is engaged in the business of purchase and sale of iron scrap.

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