Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Writ jurisdiction can be used to condone delay in filing a statutory appeal where the delay was shown to be beyond the appellant's control and refusal to hear the matter on merits would cause grave prejudice. Although the appellate authority lacked power to condone delay beyond the statutory limit under Section 107, the High Court followed its earlier Division Bench view and intervened to prevent injustice. The 84-day delay was therefore condoned, the time-bar dismissal was set aside, and the appellate authority was directed to entertain and decide the appeal on merits.
Writ jurisdiction can be used to condone delay in filing a statutory appeal where the delay was shown to be beyond the appellant's control and refusal to hear the matter on merits would cause grave prejudice. Although the appellate authority lacked power to condone delay beyond the statutory limit under Section 107, the High Court followed its earlier Division Bench view and intervened to prevent injustice. The 84-day delay was therefore condoned, the time-bar dismissal was set aside, and the appellate authority was directed to entertain and decide the appeal on merits.
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