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of <h1>Appeal delay condoned after 616 days for tax issue appeal</h1> <h3>Commissioner Versus Saint Gobain Gyproc India Ltd.</h3> Commissioner Versus Saint Gobain Gyproc India Ltd. - 2017 (7) G.S.T.L. J72 (P & H) The High Court of Punjab & Haryana allowed condonation of delay in re-filing the appeal after 616 days. The appeal related to taxability and was dismissed as it was not maintainable under Section 35G, only before the Supreme Court under Section 35L.
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