Section 107(6) inapplicable when not in force; appeal reinstated and remitted for condonation and merits under Section 107

Section 107(6) inapplicable when not in force; appeal reinstated and remitted for condonation and merits under Section 107Case-LawsGSTThe HC set aside the Appellate Authority’s dismissal of the petitioner’s appeal for delay and alleged non-compliance with

Section 107(6) inapplicable when not in force; appeal reinstated and remitted for condonation and merits under Section 107
Case-Laws
GST
The HC set aside the Appellate Authority's dismissal of the petitioner's appeal for delay and alleged non-compliance with a statutory pre-deposit, holding that Section 107(6) of the 2017 Act (pre-deposit requirement) did not apply as it was not in force when the appeal was filed or decided; non-existent preconditions cannot be imported to defeat a substantive right of appeal. The matter is remitted to the Appellate Authority under Section 107 with liberty for the petitioner to move for condonation of delay; the Appellate Authority shall adjudicate the condonation application on the material before it and, if satisfied, decide the appeal on merits. Petition disposed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =