https://www.taxtmi.com/caselaws?id=755390 The HC dismissed a petition seeking condonation of delay in filing an appeal under GST law. The court held that Section 5 of the Limitation Act applies when a statute provides time limits for proceedings and grants discretionary power to condone delays without specifying the condonation period. The court noted that the Central Board of Indirect Taxes and Customs had issued Notification No. 53 of 2023 extending time for filing appeals against orders passed before 31.03.2023 under Sections 73 and 74 of the BGST Act, providing an alternate remedy. The court refused to invoke extraordinary jurisdiction under Article 226 where alternate remedies existed and the assessee failed to exercise due diligence in utilizing available remedies within prescribed time limits. en-us Fri, 21 Jun 2024 00:00:00 +0530 Wed, 10 Jul 2024 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755390 The HC dismissed a petition seeking condonation of delay in filing an appeal under GST law. The court held that Section 5 of the Limitation Act applies when a statute provides time limits for proceedings and grants discretionary power to condone delays without specifying the condonation period. The court noted that the Central Board of Indirect Taxes and Customs had issued Notification No. 53 of 2023 extending time for filing appeals against orders passed before 31.03.2023 under Sections 73 and 74 of the BGST Act, providing an alternate remedy. The court refused to invoke extraordinary jurisdiction under Article 226 where alternate remedies existed and the assessee failed to exercise due diligence in utilizing available remedies within prescribed time limits. Case-Laws GST Fri, 21 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755390