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GST - Highlights / Catch Notes

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


Appeal Dismissed for 289-Day Delay Beyond Extended Deadline Amid Pandemic Limitations Adjustment.

February 2, 2024

Case Laws     GST     HC

Condonation of delay in filing appeal before the appellate authority - The Appellate Authority also considered the extension of limitation granted by the Hon'ble Supreme Court due to the pandemic situation, which saved the limitation between 15.03.2020 and 28.02.2022. The Supreme Court directed that appeals could be filed within ninety days from 01.03.2022, which means an appeal could have been filed on or before 29.05.2022. However, the petitioner filed the appeal on 13.04.2023, after 289 days from the expiration of even the extended limitation period. - The High Court dismissed the writ petition.

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