Rejection of appeal - time limitation - as to whether in the ...

Appeal Rejected for Being Time-Barred; Case Remanded for Re-evaluation Due to Error in Merit Consideration by Appellate Authority.

September 14, 2023

Case Laws GST HC

Rejection of appeal - time limitation - as to whether in the facts and circumstances of the case, a conclusive finding could be rendered that the appeal of the petitioner was time-barred, was required to be decided as per law - the Appellate Authority was not justified in recording findings on merits after having come to a conclusion that the appeal was not filed in time and was not maintainable. - Matter restored back for fresh adjudication - HC

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Rejection of appeal - time limitation - as to whether in the ...

Appeal Rejected for Being Time-Barred; Case Remanded for Re-evaluation Due to Error in Merit Consideration by Appellate Authority.

September 14, 2023

Case Laws GST HC

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