Appeal Dismissed for 91-Day Delay; Both Parties Must Follow Filing Deadlines Under Limitation Rules

Appeal Dismissed for 91-Day Delay; Both Parties Must Follow Filing Deadlines Under Limitation RulesCase-LawsGSTThe HC dismissed the appeal as time barred due to a 91-day delay in filing. The court held that the appellant/department, alleging lack of dilig

Appeal Dismissed for 91-Day Delay; Both Parties Must Follow Filing Deadlines Under Limitation Rules
Case-Laws
GST
The HC dismissed the appeal as time barred due to a 91-day delay in filing. The court held that the appellant/department, alleging lack of diligence by the respondent/assessee, must also adhere to the limitation period for filing appeals. The principle of equal diligence applies to both parties. The statute requires a fresh refund application following rectification of defic

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