Condonation of delay in filing statutory appeals limited to statutory 90-plus-30 day window; no further writ extension allowed
Case-Laws
GST
Section 107(4) permits a discretionary additional thirty days beyond the primary ninety-day limitation if the appellant shows sufficient cause, and that discretionary period is exhaustive; courts constitutional writ jurisdiction cannot be used to further extend the statutory timeline beyond the total 120 days. Reasons not meeting the sufficient cau
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