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2020 (4) TMI 304 - HC - GSTDelay in filing appeal - appeal was dismissed on the ground that it is time barred under Section 107 (1) of the Tamil Nadu Goods and Service Tax Act, 2017 - HELD THAT:- The failure on the part of the petitioner to file the appeal in time was on account of the attempt of the petitioner to unsuccessfully upload the appeal memorandum on the website of the 1st respondent - This resulted in the delay and therefore the petitioner filed the appeal manually on 16.4.2019 by which time the limitations had expired under Section 107(1) of the Tamil Nadu Goods and Service Tax Act, 2017. There are merits in the contentions raised by the petitioner - Appeal restored before the first appellate authority - decided in favor of petitioner.
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