Condonation of delay in filing appeal is governed by Section 5 ...

Delay in appeals can be condoned under Limitation Act if special statute lacks time limit. CBIC extended CGST appeal period. Writ can't override alternate remedies.

Case Laws GST

July 11, 2024

Condonation of delay in filing appeal is governed by Section 5 of Limitation Act. When special statute provides period for initiating proceeding and authority to condone delay without specifying time limit, Section 5 applies. Central Board of Indirect Taxes and Customs extended time for filing appeal against certain orders under BGST Act beyond statutory period. Extraordinary jurisdiction under Article 226 cannot be invoked when alternate remedies available and assessee failed to avail them diligently within stipulated time.

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Condonation of delay in filing appeal is governed by Section 5 ...

Delay in appeals can be condoned under Limitation Act if special statute lacks time limit. CBIC extended CGST appeal period. Writ can't override alternate remedies.

Case Laws GST

July 11, 2024

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