HC allowed petition challenging appellate order under Section ...

Section 107: Three-Day Appeal Delay Condoned After Managing Director's Travel Justification Deemed Reasonable Cause

February 25, 2025

Case Laws GST HC

HC allowed petition challenging appellate order under Section 107 of 2017 Act, finding that Appellate Authority failed to judiciously exercise discretionary power regarding delay condonation. Petitioner demonstrated sufficient cause for 3-day delay in filing appeal, citing Managing Director's travel. The delay fell within condonable period under Section 107(4). Authority erred by not examining whether delay was condonable and if sufficient cause existed. HC condoned delay, noting it was within prescribed statutory period and backed by reasonable justification. Matter remanded to Appellate Authority for consideration on merits.

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HC allowed petition challenging appellate order under Section ...

Section 107: Three-Day Appeal Delay Condoned After Managing Director's Travel Justification Deemed Reasonable Cause

February 25, 2025

Case Laws GST HC

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