Condonation of delay: If notice is uploaded in the portal but no hard copy is served on the assessee, delay in filing appeal can be condoned

The petitioner claimed that due to ambiguity in the procedure adopted after the GST enactment, he failed to note the show cause notice issued by the second respondent showing some discrepancies in GSTR returns. Subsequent thereto, the impugned demand order came to be issued by the second respondent. The petitioner came to know of the demand order only after the respondents initiated coercive steps to recover the demand amount and immediately thereafter, the petitioner filed an appeal before the first respondent, however with a delay of 285 days. The appeal was dismissed on the ground of delay. The petitioner submitted that the delay is neither wilful nor wanton but due to bonafide reasons and hence, prays for quashing of the impugned orders of the first and second respondent. HELD by the Court:

That the notices were uploaded in the portal, but no hard copy was served on the petitioner, this Court feels that reasonable cause has been shown by the petitioner for the delay. Therefore, this Court is inclined to condone the delay of 285 days in filing the appeal.