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GST - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

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


Appeal Reinstated: Court Finds No Fault in Petitioner's Filing Delay, Orders Further Review by Appellate Authority.

February 8, 2024

Case Laws     GST     HC

Condonation of delay in filing appeal before the Appellate Authority - Petitioner filed the appeal within time along with a scanned copy of Order-in-Original as an annexure, but the hardcopy of the original order was forwarded to the Department of GST-I instead of GST-II inadvertently - The High court held that there was no delay attributable to the petitioner, and even if there was a delay, it appeared to be bona fide and thus liable to be condoned. - The impugned order was set aside, and the appeal was restored to the file of the Appellate Authority for further consideration on merits.

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