Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights November 2024 Year 2024 This

The petitioner filed appeals against orders under CGST/SGST Acts ...


Delayed GST appeals dismissed due to absence of extraordinary circumstances.

November 27, 2024

Case Laws     GST     HC

The petitioner filed appeals against orders under CGST/SGST Acts after a delay of four years. The court held that it cannot normally exercise jurisdiction under Article 226 to extend the time limit for filing appeals u/s 107 of the CGST/SGST Acts, as per the Supreme Court's rulings in Singh Enterprises and Ketan V. Parekh cases. Although Section 5 of the Limitation Act may not apply, the benefit of Section 14 can be extended in rare cases with extraordinary circumstances, which were not present in this case. Despite Article 226 not fixing a limitation period for writ petitions, inordinate delay in filing can lead to dismissal. The petitioner's contention of illness was viewed with suspicion. Consequently, the writ petition was dismissed due to the failure to approach the court within a reasonable time and the absence of extraordinary circumstances justifying condonation of delay.

View Source

 


 

You may also like:

  1. Condonation of delay in filling appeal before CIT(A) - CIT(A) dismissing the appeal of the assessee in-limine - The Appellate Tribunal recognized the appellant's...

  2. Condonation of delay - substantial delay of 166 days before ITAT - The appellant argued that the delay in filing the appeal before the ITAT was due to the absence of...

  3. Condonation of delay in filing the appeal and non-payment of fee towards filing of appeal - delay of 920 days - The case revolved around an appeal filed against a ruling...

  4. Condonation of delay of 815 days in filing appeal - initially the appeal was filed before wrong forum - In view of the said factual circumstances, this Court feel that...

  5. Delay in filling appeal before ITAT - Delay of 68 days involved in filing of the appeal - The Tribunal noted the substantial delay in filing the appeal and the absence...

  6. The petition was dismissed due to the appeal being filed beyond the limitation period without a proper explanation for the delay. The High Court held that it cannot...

  7. Condonation of delay in filling appeal before ITAT - delay of 384 days - The assessee's delay in filing appeals, ranging from 383 to 384 days, was not condoned due to...

  8. Condonation of delay in re-filing appeals by revenue rejected - Delay of three years - Delays by government departments due to impersonal official machinery not accepted...

  9. The ITAT Gauhati Bench jurisdiction issue was raised concerning an appeal filed under improper jurisdiction. The assessee's address was consistently in Kolkata, with no...

  10. Condonation of delay - Delay in filling of an appeal before ITAT - The ITAT observed taht the appeal was delayed by 17 days. The assessee claimed the delay was due to...

  11. Condonation of delay in filing the present appeal by 1241 days - reasons for delay - Once the appeal has been dismissed ex-parte by the ld CIT(A) due to non-prosecution...

  12. Condonation of delay beyond condonable period - appeal rejected on the sole ground that the appeal filed by the appellant is beyond the condonable period i.e., 56 days -...

  13. The ITAT, an Appellate Tribunal, addressed an appeal filed in the name of a deceased person without proper mention of the legal heir. The appeal was dismissed due to the...

  14. Condonation of delay in filing appeal - sufficient cause for condoning the delay or not - The petitioner contended that despite the delay, their case had merit,...

  15. Condonation of delay in filing appeal - sufficient reasons for delay present or not - delay due to medical treatment of the petitioner - Admittedly, the appeal was filed...

 

Quick Updates:Latest Updates