Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Insolvency and BankruptcyDecember 5, 2022Case LawsAT
Jurisdiction - condonation of delay beyond the period of 45 days - We have no doubt in our mind that the Appellant has missed the bus by causing delay in filing the appeal beyond the period of 45 days and cannot take the plea of an innocent litigant because it is not the jurisdiction of the Appellate Tribunal to look into the sufficient cause or otherwise while hearing the Application which has been filed under Section 5 of the Act for seeking condonation of delay beyond the period of 45 days. - AT
Jurisdiction - condonation of delay beyond the period of 45 days - We have no doubt in our mind that the Appellant has missed the bus by causing delay in filing the appeal beyond the period of 45 days and cannot take the plea of an innocent litigant because it is not the jurisdiction of the Appellate Tribunal to look into the sufficient cause or otherwise while hearing the Application which has been filed under Section 5 of the Act for seeking condonation of delay beyond the period of 45 days. - AT
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