Central Government rescinds 2009 notification de-notifying 14.2903-hectare IT/ITES Special Economic Zone after applicant request, state NOC, recommend...
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.
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
