Delay of one day in filing GST appeal condoned as reason found to be genuine

Nandhi Fabrics Vs Deputy Commissioner (CT) Appellate Authority (Madras High Court) Madras High Court held that delay of one day in filing of an appeal before appellate authority is condoned since reason for delay appears to be genuine. Accordingly, delay condoned and respondent/ department directed to take appeal on record. Facts- All the notices were uploaded by the respondent in the GST common portal and the same remained unnoticed by the petitioner, due to which, they were unable to file their reply. Under these circumstances, the ex parte assessment order came to be passed and uploaded in ...