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GST - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Condonation of delay in filing appeal before the first appellate ...


Appeal Delay of 112 Days Excused for Medical Reasons; 20% Tax Deposit Required to Address Natural Justice Concerns.

November 21, 2023

Case Laws     GST     HC

Condonation of delay in filing appeal before the first appellate authority - delay on medical grounds - reasonable cause - Violation of principles of natural justice - the delay of 112 days in filing the appeal is condoned subject to the petitioner depositing 20% of the disputed tax - HC

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