Delay of one day in filing of appeal under GST condoned as reason assigned was genuine

Sufa Engineers Vs Deputy Commissioner State Taxes Appeals II (Madras High Court) Madras High Court held that delay of one day in filing of an appeal under GST is condonable since the reason assigned for the delay appears to be genuine. Accordingly, the delay condoned and writ allowed. Facts- The present petition has been filed by the petitioner. It is contested that the assessment order was passed on 30.01.2024. However, since the assessment order was only uploaded in the portal the petitioner had failed to take note of the same, due to which, there was a delay of 1 day. However, the said dela...