Delay of 394 Days in Appeal Under Section 107(4) GST Act Not Condoned Due to Insufficient Cause
Case-Laws
GST
The HC dismissed the petition seeking condonation of a 394-day delay in filing an appeal under Section 107 of the West Bengal GST Act, 2017. The court held that Section 107(4) permits condonation of delay only up to one month upon satisfaction of sufficient cause, and any delay beyond that without cogent reasons cannot be condoned. The reasons provided for the extensive delay we
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