TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The HC held that the 16-day delay in filing the appeal constitutes sufficient cause and is within the one-month period contemplated by s.107(4) of the CGST Act; accordingly, the delay is condoned under the court's writ jurisdiction. The rectification application will not be summarily rejected for delay. Costs of Rs.5,000 are imposed on the Petitioner to be paid to the GST Department. The appeal is restored to its number before the Appellate Authority. The court noted that while earlier authority declined condonation beyond statutory periods, it may, in appropriate cases, exercise discretion to condone delay where sufficient cause is shown.
TaxTMI 
TaxTMI 
