Appellate Authority's Rejection of GST Appeal Set Aside; 5-Day Delay Condoned for Small Businessman Under Section 73(9)
Case-Laws
GST
The HC set aside the appellate authority's rejection of petitioner's appeal on limitation grounds. Despite a 5-day delay in filing the appeal against an order under Section 73(9), the Court found the petitioner, a small businessman, had demonstrated bona fides by making the requisite pre-deposit and seeking condonation of delay due to lack of familiarity
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