The High Court considered the maintainability of an appeal u/s ...

Appeal dismissed due to 53-day delay, not 152 days as stated. Appellate authority can condone delay beyond 120 days.

June 13, 2024

Case Laws GST HC

The High Court considered the maintainability of an appeal u/s the GST Act. The appeal was dismissed due to a 152-day delay in filing. The court clarified that the appellate authority can condone delays beyond 120 days. The original order was dated 08.02.2022, and the appeal was filed on 21.07.2022, resulting in a 53-day delay after deducting the statutory 90-day period. The court found the appellate authority's determination of a 152-day delay as erroneous. The court held that the delay should have been condoned and remanded the matter to the appellate authority for fresh consideration. The petition was disposed of by way of remand.

View Source

← Previous Next →

The High Court considered the maintainability of an appeal u/s ...

Appeal dismissed due to 53-day delay, not 152 days as stated. Appellate authority can condone delay beyond 120 days.

June 13, 2024

Case Laws GST HC

You may also like:

Condonation of delay in filing appeal before the commissioner (appeals) - the appellate authority has no power to allow the appeal to be presented beyond the period of...

ITAT ought to have condoned 53 days' delay in preferring appeal as appellant explained delay occurred due to wrong advice of counsel to reapply for registration u/s 12A,...

Condonation of delay in filing the appeal before the CIT(A) - delay of 636 days - The conduct of the assessee is such that there was clear negligence on its part and...

The HC dismissed a petition challenging the Appellate Authority's refusal to condone a 95-day delay in filing a GST appeal. Under Section 107(1) of GST law, appeals must...

Condonation of delay in filling appeal before ITAT - delay of 384 days - The assessee's delay in filing appeals, ranging from 383 to 384 days, was not condoned due to...

Condonation of delay of 80 days in filing the appeal - Time Limitation - As per Section 42 of PMLA, 2002 as mentioned above, the maximum limit to condone delay is (60...

Condonation of delay - inordinate delay of 508 days - “sufficient cause” - In case the delay is not condoned, it would amount to legalise an illegal and unconstitutional...

Condonation of delay of 17 days in filing of appeal - last two days being public holidays - Power of Jurisdiction of NCLAT to condone delay - Applicability of provisions...

Court considered condonation of delay in filing appeal, mismatch between petitioner's GSTR 1 and GSTR 3B returns. Held appeal was rejected as filed 29 days beyond...

The HC held that it lacks power to condone delay in filing appeals beyond 120 days stipulated u/s 74(1) of the Right to Fair Compensation and Transparency in Land...

Condonation of delay in filing appeal - The Commissioner (Appeals) can only condone the delay in filing an appeal if the same is barred by one month and the Commissioner...

Condonation of delay in filing appeal - In the present case, in four months, around 121 days come, and the appeal was filed on 121st day. The appellate authority should...

HC condoned 142-day delay in filing GST appeal where appellant demonstrated reasonable cause due to belated service of demand notice. While notice was uploaded on GST...

Condonation of delay in filing appeal before the appellate authority - The Appellate Authority also considered the extension of limitation granted by the Hon'ble Supreme...

Seeking Condonation of Delay of 14 days in filing of the Appeal - It is really strange that the agency of the Government failed to seek the required information within...

Quick Updates: