The HC allowed the writ petition challenging the dismissal of an ...

Dismissal of appeal overruled due to procedural lapses and arbitrary actions.

December 26, 2024

Case Laws GST HC

The HC allowed the writ petition challenging the dismissal of an appeal under Article 226 of the Constitution as time-barred. It held that statutory limitation provisions should be interpreted liberally where genuine hardships are demonstrated, particularly considering judicial precedents favoring such relief. Despite the appeal being filed beyond the prescribed 30 days from the communication of the adjudication order, extendable by another 30 days at the Appellate Authority's discretion, the HC found the petitioner's case meritorious due to procedural irregularities and arbitrary actions. Consequently, it quashed the appellate order dated 30.08.2024.

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The HC allowed the writ petition challenging the dismissal of an ...

Dismissal of appeal overruled due to procedural lapses and arbitrary actions.

December 26, 2024

Case Laws GST HC

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