Accountant's illness delaying s.107 tax appeal filing after s.73 order; 57-day delay condoned, rejection set aside, remanded.
Case-Laws
GST
Delay of about 57 days in filing an appeal under s.107 of the 2017 Act against an order under s.73 was held to be supported by sufficient cause where the delay was attributable to the illness of the appellant's accountant, affirmed by affidavit and not disbelieved by the appellate authority; rejection solely because the accountant was not an authori
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