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GST - Highlights / Catch Notes

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Failure to File Appeal within prescribed period of limitation - ...


Petition Dismissed for Missing Appeal Deadline; Court Stresses Importance of Statutory Timelines in Legal Processes.

May 6, 2024

Case Laws     GST     HC

Failure to File Appeal within prescribed period of limitation - The court observed that despite the various grounds raised by the petitioner, the failure to file an appeal within the statutory period or seek condonation of delay rendered the writ petition vulnerable to dismissal. Citing the decision of the Hon'ble Supreme Court in a similar case, the High Court emphasized that the remedy of appeal is a creature of statute. The court highlighted the importance of adhering to statutory timelines for filing appeals and condoning delays only with valid reasons. Consequently, the High Court dismissed the petition.

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