https://www.taxtmi.com/caselaws?id=774764 The HC allowed the petition challenging dismissal of GST appeal under Section 107(1) of CGST Act, 2017. The appellate authority erroneously dismissed the appeal solely on delay grounds without excluding time spent in bona fide court proceedings as mandated under Section 14 of Limitation Act, despite clear judicial directions. Additionally, the Assistant Commissioner improperly exercised simultaneous jurisdiction on the same subject matter while appeal was pending, violating principles of natural justice and judicial discipline. The HC quashed both the appellate dismissal order and the Assistant Commissioner's parallel adjudication order, remanding the matter for reconsideration in accordance with law. en-us Wed, 25 Jun 2025 00:00:00 +0530 Mon, 14 Jul 2025 08:36:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774764 The HC allowed the petition challenging dismissal of GST appeal under Section 107(1) of CGST Act, 2017. The appellate authority erroneously dismissed the appeal solely on delay grounds without excluding time spent in bona fide court proceedings as mandated under Section 14 of Limitation Act, despite clear judicial directions. Additionally, the Assistant Commissioner improperly exercised simultaneous jurisdiction on the same subject matter while appeal was pending, violating principles of natural justice and judicial discipline. The HC quashed both the appellate dismissal order and the Assistant Commissioner's parallel adjudication order, remanding the matter for reconsideration in accordance with law. Case-Laws GST Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774764