Partnership Firm Wins Appeal Delay Condonation After Authority's Mechanical Rejection Due To Time Limitation Grounds
Case-Laws
GST
HC condoned delay in filing appeal by small partnership firm, setting aside appellate authority's rejection. Court found appellate authority erroneously limited condonation to one-month period beyond prescribed time, contradicting precedent in S.K. Chakraborty case. Considering petitioner's bona fide intent and absence of deliberate delay, HC directed appell
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