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2024 (4) TMI 854 - HC - GSTPower of condone the delay beyond four months - pre-deposit has been done after the period was over - HELD THAT:- The period of four months has to be calculated in terms of the General Clauses Act. Once the appeal has been submitted on 30.09.2023 in the order passed on 30.05.2023, if calculated mathematically it would be less than four months. The petitioner has also given out other reasons for not filing the appeal within the period of three months. In the opinion of this Court the delay ought to have been condoned, which was within the powers of the appellate authority upto one month. The matter remanded back to the appellate authority to decide the appeal more so as the amount of pre - deposit has already been deposited by the petitioner - petition allowed by way of remand.
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