https://www.taxtmi.com/caselaws?id=441598 The AP HC allowed a petition challenging rejection of an appeal on time limitation grounds. The petitioner's bank account was frozen by tax authorities, preventing timely filing and mandatory 10% pre-deposit of disputed tax. The HC held that freezing of bank accounts constituted sufficient cause for delay under Section 107(4) of CGST Act, 2017. Following Supreme Court precedent, the court emphasized that cause for delay, not length of delay, is paramount consideration. The Commissioner's rejection was deemed unreasonable as authorities cannot deny appeal rights while simultaneously freezing accounts needed for compliance. The impugned order was set aside. en-us Wed, 19 Jul 2023 00:00:00 +0530 Fri, 18 Apr 2025 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441598 The AP HC allowed a petition challenging rejection of an appeal on time limitation grounds. The petitioner's bank account was frozen by tax authorities, preventing timely filing and mandatory 10% pre-deposit of disputed tax. The HC held that freezing of bank accounts constituted sufficient cause for delay under Section 107(4) of CGST Act, 2017. Following Supreme Court precedent, the court emphasized that cause for delay, not length of delay, is paramount consideration. The Commissioner's rejection was deemed unreasonable as authorities cannot deny appeal rights while simultaneously freezing accounts needed for compliance. The impugned order was set aside. Case-Laws GST Wed, 19 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441598