Delay in GST Appeal Filing Condoned After Taxpayer Shows Good Faith Through Partial Payment and Compliance
Case-Laws
GST
HC condoned a 35-day delay in filing GST appeal, emphasizing that procedural delays should not override substantive justice. The petitioner had demonstrated compliance by depositing 10% of tax liability and making additional payments toward disputed amount. Court found strict application of GST Act's limitation provisions unwarranted given circumstances. Matter remand
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