delay in statutory appeal in gst

[HimangshuKumar Ray]

High Court has the extraordinary jurisdiction under Article 226 of the Constitution to condone the delay in filing of statutory appeal even if the statute prohibits it- I require Judgements. In Calcutta Our Division Bench at Calcutta One Mr. Justice ......... told me to search there are case laws of Gujrat High Court passed by Justice Moti Lal Shah, on Income tax. I have searched but I did not find. Can you Help me in this regards.

AI Summary

Can High Court Condone Delay in GST Appeal Due to Director's Death Despite Statutory Limits? A forum user sought assistance regarding the delay in filing a statutory appeal under GST, questioning whether the High Court can condone such delays despite statutory prohibitions. The user mentioned a 170-day delay due to the death of a director handling taxation matters. Replies highlighted the need for strong reasons and documentary evidence to support the delay. A Supreme Court judgment was cited, emphasizing that the cause of delay, not its length, is crucial for consideration. The user also sought specific judgments from the Gujarat High Court related to Income Tax, but assistance was limited without case specifics.