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

Case Laws GST

May 16, 2024

Condonation of delay in filing an appeal before the appellate authority - Applicability of Section 5 of the Limitation Act, 1963 - Power and Jurisdiction of appellate authority to condone the delay beyond the prescribed period - The High court concluded that the appellate authority has the power to condone delays beyond the one-month extension provided in Section 107(4) of the Act. The court held that the appellate authority's refusal to entertain the delay application constituted a failure to exercise its jurisdiction.

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

Case Laws GST

May 16, 2024

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