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GST - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Condonation of delay of a period of 3 and ½ years in filing ...


Court Allows Petition Despite 3.5-Year Delay; Appellant Must Pay 20% Disputed Tax Within Six Weeks.

November 15, 2022

Case Laws     GST     HC

Condonation of delay of a period of 3 and ½ years in filing present petition - appellant contend that the limitation would start to run only after a notification is issued constituting the Tribunal - The writ petition is restored to the file of this Court with a direction to the appellant to pay 20% of the balance disputed tax within a period of six weeks from the date of receipt of the server copy of this judgment - HC

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