{field 13} {field 14}

After hearing both sides, I find that the delay has occurred for the reason that the appellant was preoccupied with finalizing of books of accounts and submission of Income Tax returns etc. After the introduction of GST, the assessees are indeed being put to a position of handling GST as well as legacy issues. Therefore, I find that the delay occurred has to be condoned. However, the delay being of 218 days, I am of the view that the appellant has to be put to cost. I direct the appellant to deposit Rs.10,000/- (Rupees ten thousand only) within a period of one month from today. Failure to comply with such direction shall result in dismissal of COD application along with the appeal. Compliance to be reported on 5.11.2018.