Rejection of appeal on the ground of time limitation - whether ...

Case Laws     GST

February 16, 2024

Rejection of appeal on the ground of time limitation - whether the appellate authority had power to condone a delay of thirty days over and above the prescribed three month limitation period? - The High Court held that, the appellate authority cannot be faulted for rejecting the appeal. - However, the High Court condoned the delay on the ground that, the petitioner presented the appeal on 11.09.2023 and made the requisite pre-deposit. Apart from asserting that the petitioner was unaware about the show cause notice and assessment order, significantly, the petitioner has placed on record the death certificate of his mother. Matter restored back to appellate authority.

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