Appellant remanded after dismissal for non-compliance with GST pre-deposit and DRC-03; authority must consider condonation

Appellant remanded after dismissal for non-compliance with GST pre-deposit and DRC-03; authority must consider condonationCase-LawsGSTThe HC set aside the impugned order dismissing the appellant’s appeal for non-compliance with the pre-deposit requirement

Appellant remanded after dismissal for non-compliance with GST pre-deposit and DRC-03; authority must consider condonation
Case-Laws
GST
The HC set aside the impugned order dismissing the appellant's appeal for non-compliance with the pre-deposit requirement and non-production of Electronic Cash/credit ledger or Form GST DRC-03 and self-certified copy of the order. The court found an eight-day delay in filing but noted the Appellate Authority's power to condone up to 30 days and that th

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