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The appellate authority in rejecting the application for condonation of delay on the ground of delay, does not seem to be proper, legal and justified.

Section 107 of the CGST Act — Appeal – The petitioner challenged the order dated the order dated 30.06.2020 whereby the appeal under Section 107 (1) of the Act, 2017 has been rejected on the ground of the same being barred by limitation. The petitioner submitted that the order dated 27.06.2019 under section 73(9) of the Act was never served upon nor uploaded to their GST portal and therefore, the petitioner was not in a position to promptly prefer an appeal. This very aspect was brought to the notice of the appellate authority who has failed to consider the same and has mechanically rejected the appeal vide impugned order dated 30.06.2020. The court observed that the appellate authority in rejecting the application for condonation of delay and as a consequence rejecting the appeal vide his impugned order dated 30.06.2020 on the ground of delay, does not seem to be proper, legal and justified. Held that:- The Hon’ble High Court remitted the matter back to the appellate authority to consider and decide the application of the petitioner for condonation of delay on its own merits after due verification of the facts and also on due consideration of the contentions that the petitioner has raised in the application for condonation of delay and in his reply to the show cause notice dated 04.03.2020.