GST appeal delays may be condoned in writ jurisdiction to restore appellate review of unadjudicated tax computation.
Case-Laws
GST
Writ jurisdiction may be used to reopen a GST appeal dismissed solely for delay where the computation of tax remains unadjudicated. Condonation of delay allows the appeal under Section 107 of the J&K GST Act, 2017 to be treated as filed within time and returned to the appellate authority for a decision on merits. The authority considers the tax computation after hearing both parties; the merits remain for that authority to determine.
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