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.

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