Petitioner, a central public sector undertaking, challenged ...

Central PSU's appeal rejected on delay grounds, HC condones delay citing lack of knowledge.

January 20, 2025

Case Laws GST HC

Petitioner, a central public sector undertaking, challenged rejection of its appeal by appellate authority solely on grounds of delay without considering merits. HC quashed appellate order as perverse for mechanically dismissing condonation application without adequately considering petitioner's lack of knowledge about impugned order's issuance. Relying on precedent, HC condoned delay, exercising power u/s 107(4) of the Act, rendering remand to appellate authority unnecessary. Petition disposed of.

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Petitioner, a central public sector undertaking, challenged ...

Central PSU's appeal rejected on delay grounds, HC condones delay citing lack of knowledge.

January 20, 2025

Case Laws GST HC

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