https://www.taxtmi.com/highlights?id=77499 Condonation of delay in filing an appeal before the appellate authority - Applicability of Section 5 of the Limitation Act, 1963 - Power and Jurisdiction of appellate authority to condone the delay beyond the prescribed period - The High court concluded that the appellate authority has the power to condone delays beyond the one-month extension provided in Section 107(4) of the Act. The court held that the appellate authority's refusal to entertain the delay application constituted a failure to exercise its jurisdiction. en-us Thu, 16 May 2024 16:27:34 +0530 Thu, 16 May 2024 16:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77499 Condonation of delay in filing an appeal before the appellate authority - Applicability of Section 5 of the Limitation Act, 1963 - Power and Jurisdiction of appellate authority to condone the delay beyond the prescribed period - The High court concluded that the appellate authority has the power to condone delays beyond the one-month extension provided in Section 107(4) of the Act. The court held that the appellate authority's refusal to entertain the delay application constituted a failure to exercise its jurisdiction. Highlights GST Thu, 16 May 2024 16:27:34 +0530 https://www.taxtmi.com/highlights?id=77499