TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the delay in filing the statutory appeal should be condoned and the appeal directed to be entertained on merits.
Analysis: The appeal was not filed within the prescribed time under Section 107 of the RGST/CGST Act, 2017. The explanation placed before the Court was that the delay arose from circumstances beyond the petitioner's control, including the sudden demise of the accountant who was handling the firm's affairs. In the light of the consistent approach adopted in similar matters, the Court held that denial of consideration on merits would cause grave prejudice where sufficient cause for the delay was shown.
Conclusion: The delay was condoned and the Appellate Authority was directed to entertain the appeal and decide it on merits, in favour of the petitioner.
TaxTMI 
TaxTMI 
