{"id":70952,"date":"2025-02-14T08:26:51","date_gmt":"2025-02-14T02:56:51","guid":{"rendered":""},"modified":"2025-02-14T08:26:51","modified_gmt":"2025-02-14T02:56:51","slug":"partnership-firm-wins-appeal-delay-condonation-after-authority-39-s-mechanical-rejection-due-to-time-limitation-grounds","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70952","title":{"rendered":"Partnership Firm Wins Appeal Delay Condonation After Authority&#39;s Mechanical Rejection Due To Time Limitation Grounds"},"content":{"rendered":"<p>Partnership Firm Wins Appeal Delay Condonation After Authority&#39;s Mechanical Rejection Due To Time Limitation Grounds<br \/>Case-Laws<br \/>GST<br \/>HC condoned delay in filing appeal by small partnership firm, setting aside appellate authority&#39;s rejection. Court found appellate authority erroneously limited condonation to one-month period beyond prescribed time, contradicting precedent in S.K. Chakraborty case. Considering petitioner&#39;s bona fide intent and absence of deliberate delay, HC directed appell<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85746\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Partnership Firm Wins Appeal Delay Condonation After Authority&#8217;s Mechanical Rejection Due To Time Limitation GroundsCase-LawsGSTHC condoned delay in filing appeal by small partnership firm, setting aside appellate authority&#8217;s rejection. Court found appell<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70952","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70952","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70952"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70952\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70952"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70952"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}