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GST - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Condonation of delay in filing appeal - three months prescribed ...

GST

December 28, 2022

Condonation of delay in filing appeal - three months prescribed period and one month condonable period - Hon'ble Supreme Court has made it clear that what was extended by order of Hon'ble Supreme Court qua Covid-19 period was only the period of limitation and not the period upto which the delay can be condoned in exercise of discretion conferred by the Statute. Therefore, this Court in the light of the authoritative pronouncement of Hon'ble Supreme Court, finds no grounds to interfere with the order of the first respondent. - HC

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