THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.28221 of 2025

ORDER:

Learned counsel Sri Kohir Bhaskar Reddy appears for the petitioner.

Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appears for respondents No.1 to 3 and 5. 2. Heard the learned counsel for the parties.

3. The appeal preferred by the petitioner against the order-in-original dated 08.12.2023 was rejected by the impugned order-in-appeal dated 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 Section 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