93-day delay condoned due to consultant incapacitation supported by psychiatrist certificate; appellate order set aside, appeal restored

93-day delay condoned due to consultant incapacitation supported by psychiatrist certificate; appellate order set aside, appeal restoredCase-LawsGSTThe HC allowed the writ petition, holding that the petitioners’ explanation for a 93-day delay in filing th

93-day delay condoned due to consultant incapacitation supported by psychiatrist certificate; appellate order set aside, appeal restored
Case-Laws
GST
The HC allowed the writ petition, holding that the petitioners' explanation for a 93-day delay in filing the statutory appeal – namely incapacitation of their consultant supported by a psychiatrist's certificate – was reasonable, plausible and not indicative of gross negligence or deliberate laches. The court condoned the delay, set aside

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