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2024 (3) TMI 160 - MADRAS HIGH COURTMaintainability. - appeal dismissed on the ground of time limitation - Cancellation of GST registration - HELD THAT:- The appellate authority noticed that the appeal was filed on 30.08.2023, which was 132 days after the period for which delay could be condoned. The said finding is factually correct. Nonetheless, the admitted position is that the petitioner filed all its returns and that the last of such returns was filed on 31.08.2023. The petitioner has also categorically asserted that all tax dues, including interest and fees relating thereto, were duly discharged. By taking into account the overall facts and circumstances, this is an appropriate case to direct the appellate authority to consider the appeal on merits. The appellate order impugned herein is quashed and the matter is remanded for re-consideration - Petition disposed off.
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