PADMAJA GAS AGENCIES Vs. ADDITIONAL COMMISSIONER

JUDGEMENT

(1.) Learned counsel Sri Kohir Bhaskar Reddy appears for the petitioner.

(2.) Heard the learned counsel for the parties.

(3.) The appeal preferred by the petitioner against the order-in-original dtd. 8/12/2023 was rejected by the impugned order-in-appeal dtd. 18/10/2024 by respondent No.1 on grounds of delay of 23 days. The petitioner has taken a plea that the order-in-original was received on 15/12/2023. The summary of the order in DRC-07 was uploaded belatedly without showing the interest and penalty on 31/12/2023. The proprietor of the petitioner had suffered some medical issues as she is old aged. After recovery, she filed the appeal in Form GST APL-01 physically with 23 days delays, which according to the petitioner is condonable under Sec. 107(4) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as, "the Act"). However, the same was rejected as being delayed by 23 days from the date of the order-in- original. Therefore, the petitioner has preferred this writ petition.