https://www.taxtmi.com/caselaws?id=445109 Gujarat HC disposed of petition regarding delay in filing appeal against excess input tax credit order. Court held petitioner can file appeal with condonation of delay application, citing 52nd GST Council recommendations allowing appeals against orders passed before 31.03.2023 to be filed until 31.01.2024. Court noted violation of natural justice principles as assessment order showed discrepant figures across notices. Appellate authority directed to consider these circumstances when deciding condonation application. en-us Thu, 26 Oct 2023 00:00:00 +0530 Mon, 21 Apr 2025 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445109 Gujarat HC disposed of petition regarding delay in filing appeal against excess input tax credit order. Court held petitioner can file appeal with condonation of delay application, citing 52nd GST Council recommendations allowing appeals against orders passed before 31.03.2023 to be filed until 31.01.2024. Court noted violation of natural justice principles as assessment order showed discrepant figures across notices. Appellate authority directed to consider these circumstances when deciding condonation application. Case-Laws GST Thu, 26 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445109