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GST - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Condonation of delay in filing appeal - in the light of the ...


Court Accepts Delay in Appeal Filing Due to Unintentional Reasons; Petitioner Shows Strong Case and Balance of Convenience Favors Them.

November 7, 2022

Case Laws     GST     HC

Condonation of delay in filing appeal - in the light of the material on record which clearly establishes that the delay in preferring the appeal was wholly unintentional and due to valid and sufficient grounds referred to supra coupled with the fact that the petitioner has a good case to urge on merits and the balance of convenience in its favour. - HC

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