https://www.taxtmi.com/caselaws?id=757251 The J&K HC held that appellate authority under Section 107(4) of the 2017 Act cannot entertain appeals filed beyond four months from communication of the adjudicating authority's decision. While the authority can condone delay up to one month after the prescribed three-month period, appeals beyond this four-month limit are barred. The HC noted that constitutional courts retain extraordinary jurisdiction to condone delay in exceptional circumstances where statutory application would cause gross injustice, but petitioner's reasons were insufficient. The writ petitions were dismissed as without merit. en-us Tue, 13 Aug 2024 00:00:00 +0530 Sat, 17 Aug 2024 10:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757251 The J&K HC held that appellate authority under Section 107(4) of the 2017 Act cannot entertain appeals filed beyond four months from communication of the adjudicating authority's decision. While the authority can condone delay up to one month after the prescribed three-month period, appeals beyond this four-month limit are barred. The HC noted that constitutional courts retain extraordinary jurisdiction to condone delay in exceptional circumstances where statutory application would cause gross injustice, but petitioner's reasons were insufficient. The writ petitions were dismissed as without merit. Case-Laws GST Tue, 13 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757251