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GST - Highlights / Catch Notes

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Condonation of delay in filing appeal - requirement of mandatory ...


Court Rules on Delay Condonation and Mandatory Pre-Deposit; Highlights Appellate Authority's Non-Compliance with Binding Directions.

May 26, 2022

Case Laws     GST     HC

Condonation of delay in filing appeal - requirement of mandatory pre-deposit - Since this Court had directed the Appellate Authority to exclude the period spent by the petitioner in pursuing the litigation in W.P.(C) No.2963 of 2018, and the said judgment became final, the Appellate Authority was bound to abide by it. Failure to abide by the binding directions in the said judgment has rendered the impuned order perverse. - HC

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