O R D E R

Challenging the order dated 13.06.2024 passed by the 1st respondent, rejecting the appeal stating that it was filed after the expiry of the limitation period, this writ petition has been filed.

2. The learned counsel appearing for the petitioner submitted that since the show cause notice dated 30.09.2023 and the assessment order dated 31.12.2023 were uploaded in the “additional notices and orders” tab in the GST web portal, the petitioner skipped to view the same and ultimately, he came to know about this, only after receipt of the intimation notice dated 26.04.2024, in physical form, for which, he also sent his reply dated 01.05.2024 and another reply on 15.05.2024. Thereafter, the appeal filed by the petitioner with a delay of 15 days against the assessment order dated 31.12.2023 passed by the 3rd respondent, was rejected by the 1st respondent, challenging which, the petitioner is before this Court.

3. The learned Government Advocate appearing for the respondents submitted that the appellate authority has no power to condone the delay and therefore, the appeal filed by the petitioner was rejected.

4. Heard the learned counsel for the petitioner and the learned Government Ad