https://www.taxtmi.com/caselaws?id=754221 The HC set aside the appellate authority's dismissal of the petitioner's appeal due to a delay, which exceeded statutory limits under Section 107 of the CGST Act. The court directed the appellate authority to reconsider the appeal, allowing the petitioner to submit additional documents as per Rule 107, emphasizing the authority's discretion to condone delays and ensure compliance with principles of natural justice. The matter was remanded for fresh consideration, and the writ petition was disposed of accordingly. en-us Mon, 11 Mar 2024 00:00:00 +0530 Tue, 18 Jun 2024 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754221 The HC set aside the appellate authority's dismissal of the petitioner's appeal due to a delay, which exceeded statutory limits under Section 107 of the CGST Act. The court directed the appellate authority to reconsider the appeal, allowing the petitioner to submit additional documents as per Rule 107, emphasizing the authority's discretion to condone delays and ensure compliance with principles of natural justice. The matter was remanded for fresh consideration, and the writ petition was disposed of accordingly. Case-Laws GST Mon, 11 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754221