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GST - Highlights / Catch Notes

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Maintainability of appeal - appeal dismissed at the admission ...

Case Laws     GST

May 3, 2024

Maintainability of appeal - appeal dismissed at the admission stage on the ground that it was barred by limitation and beyond the condonable statutory period - The court found merit in the petitioner's submissions regarding health issues causing the delay in filing the appeal, as supported by affidavits and documentary evidence. Despite the absence of illegality in the impugned order, the court invoked its writ jurisdiction to ensure justice by condoning the delay and allowing the appeal to proceed.

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