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2020 (3) TMI 1204 - HC - GSTCondonation of delay in filing appeal - time limitation - Section 107 of the OGST Act - HELD THAT:- The petitioner filed appeal beyond the limitation of four months and the appellate authority admittedly had no authority to condone the delay in preferring the appeal. When the appeal was dismissed on the ground of delay vide order dated 06.12.2019, the petitioner has filed this writ application along with medical reports in respect of the petitioner to show that he had reason not to approach the appellate authority during the time allowed by the Act. When the Statute is clear about the limitation, this Court, in exercise of the jurisdiction under Article- 226 of the Constitution of India, cannot direct the appellate authority to entertain the appeal. Application disposed off.
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