Appellate Authority has the discretion to allow an appeal presented after the expiry of the limitation period

Appellate Authority has the discretion to allow an appeal presented after the expiry of the limitation period https://www.taxtmi.com/article/detailed?id=12471 The Limitation Act applies so that an appellate authority may condone delay and admit an appeal presented within one month after the prescribed limitation period when sufficient cause is shown; documented circumstances constituting sufficient cause require the authority to consider condonation and, if condonation is granted, to decide the appeal on its merits after giving an opportunity to be heard. en-us Fri, 29 Mar 2024 07:48:46 +0530 Fri, 29 Mar 2024 07:48:46 +0530 TaxTMI RSS Generator Appellate Authority has the discretion to allow an appeal presented after the expiry of the limitation period https://www.taxtmi.com/article/detailed?id=12471 The Limitation Act applies so that an appellate authority may condone delay and admit an appeal presented within one month after the prescribed limitation period when sufficient cause is shown; documented circumstances constituting sufficient cause require the authority to consider condonation and, if condonation is granted, to decide the appeal on its merits after giving an opportunity to be heard. Articles Goods and Services Tax - GST Fri, 29 Mar 2024 07:48:46 +0530 https://www.taxtmi.com/article/detailed?id=12471