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GST - Highlights / Catch Notes

Home Highlights October 2024 Year 2024 This

Appeal filed beyond limitation period without sufficient cause ...


Delayed appeal dismissed for lack of justifiable cause; Courts bound by statutory limitation periods.

Case Laws     GST

October 3, 2024

Appeal filed beyond limitation period without sufficient cause for condonation of delay. Extraordinary jurisdiction cannot be invoked to interfere with orders passed after proper show cause notice. Apex Court precedent establishes no power to condone delay after expiry of statutory limitation period for appeals. Petition dismissed due to lack of merits and jurisdictional constraints.

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