Medical reason is a valid reason for condoning delay in filing an Appeal before the Appellate Authority

Medical reason is a valid reason for condoning delay in filing an Appeal before the Appellate Authority https://www.taxtmi.com/article/detailed?id=12397 The Appellate Authority may admit an appeal delayed for valid mitigating circumstances such as serious illness; where the delay is brief and cogent medical evidence explains the failure to file, the authority can exercise discretion to allow the appeal within the permissible extended period. The court emphasised that payment of the tax and limitation of the challenge to penalty and interest were relevant and directed the Appellate Authority to receive and decide the admitted appeal on its merits if filed within the specified short period. en-us Wed, 06 Mar 2024 09:42:25 +0530 Wed, 06 Mar 2024 09:42:25 +0530 TaxTMI RSS Generator Medical reason is a valid reason for condoning delay in filing an Appeal before the Appellate Authority https://www.taxtmi.com/article/detailed?id=12397 The Appellate Authority may admit an appeal delayed for valid mitigating circumstances such as serious illness; where the delay is brief and cogent medical evidence explains the failure to file, the authority can exercise discretion to allow the appeal within the permissible extended period. The court emphasised that payment of the tax and limitation of the challenge to penalty and interest were relevant and directed the Appellate Authority to receive and decide the admitted appeal on its merits if filed within the specified short period. Articles Goods and Services Tax - GST Wed, 06 Mar 2024 09:42:25 +0530 https://www.taxtmi.com/article/detailed?id=12397