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

High Court Orders Reconsideration of GST Appeal Due to Jurisdictional Error in Delay Condonation for Unregistered Person.

February 24, 2024

Case Laws GST HC

Condonation of delay in filing an appeal before the Appellate Authority - Assessment of unregistered person - Ignoring the Registration Certificate already assigned - Benefit of notification extended to the assessees who suffered with demand as a result of assessment under Section 73 and Section 74 of the GST Act. But despite the fact that the petitioner is a registered and has been assessed under Section 63 of the GST Act by way of erroneous exercise of jurisdiction, such benefit would not be extended to the petitioner. - The High Court held that, there is glaring mistake in jurisdictional fact. - Matter restored back.

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

High Court Orders Reconsideration of GST Appeal Due to Jurisdictional Error in Delay Condonation for Unregistered Person.

February 24, 2024

Case Laws GST HC

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