Condonation of delay in filing appeal - The Appellate Authority ...

Appellate Authority lacks power to condone delays; Limitation Act, 1963 does not apply to its proceedings.

July 27, 2022

Case Laws GST AAAR

Condonation of delay in filing appeal - The Appellate Authority is not a “Court” and hence the power to condone beyond the prescribed period does not arise - Furthermore, the provisions of Limitation Act, 1963 does not apply to the appeal proceedings before the appellate authority. - AAAR

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Condonation of delay in filing appeal - The Appellate Authority ...

Appellate Authority lacks power to condone delays; Limitation Act, 1963 does not apply to its proceedings.

July 27, 2022

Case Laws GST AAAR

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