Four months – 120 or 121 days – litigation initiated by appellate authority by adopting meaning of four months as 120 days causing tax payer to approach High Court.

Four months – 120 or 121 days – litigation initiated by appellate authority by adopting meaning of four months as 120 days causing tax payer to approach High Court. https://www.taxtmi.com/article/detailed?id=11430 The High Court held that the statutory four month appeal period is to be computed by calendar months and may therefore amount to 121 or 122 days; the Appellate Authority wrongly treated four months as a strict 120 day limit and summarily dismissed an appeal filed on the 121st day instead of considering condonation of delay. The appeal was restored and the Appellate Authority directed to decide the condonation and the appeal on merits. en-us Thu, 25 May 2023 12:09:52 +0530 Thu, 25 May 2023 12:09:52 +0530 TaxTMI RSS Generator Four months – 120 or 121 days – litigation initiated by appellate authority by adopting meaning of four months as 120 days causing tax payer to approach High Court. https://www.taxtmi.com/article/detailed?id=11430 The High Court held that the statutory four month appeal period is to be computed by calendar months and may therefore amount to 121 or 122 days; the Appellate Authority wrongly treated four months as a strict 120 day limit and summarily dismissed an appeal filed on the 121st day instead of considering condonation of delay. The appeal was restored and the Appellate Authority directed to decide the condonation and the appeal on merits. Articles Goods and Services Tax - GST Thu, 25 May 2023 12:09:52 +0530 https://www.taxtmi.com/article/detailed?id=11430