Delay in Tax Appeal Not Fatal: Authority Must Consider Condonation Application Before Rejection Under Notification 53/2023
Case-Laws
GST
HC allowed the writ petition, quashing the appellate order that rejected an appeal solely on grounds of delay. The court emphasized that limitation provisions warrant liberal interpretation where genuine hardships exist. Despite petitioner's unawareness of the earlier appeal's rejection leading to a missed deadline under Notification No. 53/2023, the d
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