CST - appeal filing date - certain clarification

You have received your intimation on 07-03-2020 and you should be filed on or before 05-04-2020 but you are failed. You are saying that Apex Court passed a guideline for exemption benefit for compliance for the period 24-03-2020 to 30-06-2020. Then your due date of filing the appeal on or before 13-07-2020 in regard to you are failed.

According to my submission, you should file a condonation of delay (delay of days) with reasonable points and submitted before concerned authority. At the time of argument, all reasonable points should be explained by you in writing or verbal as the case may be. The appellant authority has the power to extend it.

Hope you will be received a fruitful result in this regard