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GST - Highlights / Catch Notes

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Condonation of delay in filing the appeal before the First ...


High Court Allows Appeal Delay Due to Unuploaded Show Cause Notice, Citing Natural Justice Violation u/s 74.

June 20, 2023

Case Laws     GST     HC

Condonation of delay in filing the appeal before the First Appellate authority - Petitioner submitted that, SCN was not uploaded on the portal and Petitioner was not aware of the same - order passed under Section 74 of the Act on the ground of violation of principles of natural justice - appellant directed to file a statutory appeal within 15 days - HC

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