Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Condonation of delay - if we were to accept the presumption created by section 153 (3) of the Act, the respondent revenue would have to discharge the initial burden that the order-in-appeal was sent through post, as claimed, at the proper and complete address of the appellant. In view of the gaps, we are inclined to lean in favour of the appellant, as any other view would be a leap of faith. - HC
Condonation of delay - if we were to accept the presumption created by section 153 (3) of the Act, the respondent revenue would have to discharge the initial burden that the order-in-appeal was sent through post, as claimed, at the proper and complete address of the appellant. In view of the gaps, we are inclined to lean in favour of the appellant, as any other view would be a leap of faith. - HC
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