Commissioner's Restrictive Timeline Interpretation Overturned; 30-Day Condonable Period Applies for Late Appeal Filing Under Section 128
Case-Laws
GST
HC determined the Additional Commissioner erred in adopting an overly restrictive interpretation regarding appeal filing timelines. The petitioner's contention that the appeal was timely filed despite delayed order receipt was upheld, as the 30-day condonable period provision could have been legitimately applied to hear the appeal on meri
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