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GST - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Condonation of delay of 59 days in filing appeal before the ...


Late Appeal Dismissed: Delay Beyond Allowed Period Not Excusable Under Article 226, No Extension Permitted by Law.

November 25, 2023

Case Laws     GST     HC

Condonation of delay of 59 days in filing appeal before the Appellate Authority - there is no dispute that appeal is filed after expiry of 60+30 days. - The period prescribed under Section 107 cannot be condoned under Article 226 of the Constitution of India. - HC

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