BEFORE THE APPELLATE AUTHORITY OF GOODS AND SERVICE TAX
S.P. NO. __________ OF ___________
IN
AP. NO.____________ OF____________
IN THE MATTER OF
PREMIER STRAPS
NO.9, WOOD WARF ROAD,
WALL TAX ROAD, CHENNAI – 600 079. ………..Appellant
V/s
SUPERINTENDENT
PARRYS I RANGE
NEWRY TOWERS, I FLOOR, NO.2054, I BLOCK,
II AVENUE 12TH MAIN ROAD,
ANNA NAGAR, CHENNAI – 600 040. ……….Respondent
CONDONATION OF DELAY
Your appellant is in receipt of Assessment order dated 13-01-2025. Against the above
said assessment order the appellant firm wanted to prefer an appeal before your kind
authority. The time limit for filing appeal under ordinary circumstances was 3 months
from the date of service of order on 13-01-2025. Hence, the due date for filing of appeal
was 13-04-2025.
It is hereby humbly and most respectfully submitted before your kind authority that the
delay in the appeal was because the appellant firm has not received the above stated
order copy and has been communicated through common GST portal.
Brief fact of the case: -
1. That the deponent received assessment order on 13/01/2025.
2. That appeal was to be filed by 13/04/2025.
3. That the deponent had not received the above said order through post at the
registered office of the firm and even there was no E-mail communication at the
registered Email id.
4. That the deponent comes to know that the above stated order copy has been
communicated through common GST portal under Notices and Orders section
only when a call from the GST office received to the authorized signatory.
5. That in this way there is a delay of only 25 days for which an application under
Section 5 of the Limitation Act has been filed.
6. That delay in filing the appeal is because of above mentioned reasons for which
deponent cannot be held responsible.
Kindly grant us condonation and allow us to file an Appeal and continue the
business without any loss of business.
Appellant
For Premier Straps
Subodh Kumar Bhutoria
(Proprietor)
Authorised Signatory
Date: 08.05.2025
Place: Chennai