Certificate under GST Rule 145(2) Sufficient to condone delay in Appeal filing

V.C. Infra Vs Commissioner of State Tax (Bombay High court) Heard. 02] On 18/02/2022 the Deputy Commissioner of State Tax passed an adjudication order directing the petitioner to satisfy the demand of Rs.8,43,502/-. The petitioner being aggrieved by the aforesaid, preferred an appeal before the appellate authority On 02/08/2022, the said appeal came to be rejected on the ground that there was delay in  filing the same. Against such order, remedy is available before the Appellate Tribunal. Presently, the Appellate Tribunal has not been constituted. Hence, the petitioner on 20/10/2022 has submi...