Appellate Authority can’t reject appeal as time barred without considering grounds submitted for delay
THE Hon’ble RAJASTHAN HIGH COURT in the case of MARUDHAR MEDICAL STORE V/s ASSISTANT COMMISSIONER DEPARTMENT decided on 1-12-2023
👉 Issue
✔️ Is it justified that Appellate Authority reject appeal as time barred without considering grounds submitted for delay?
👉 The Hon’ble High Court Judgement
✔️ Assessee was supposed to prefer an appeal before appellate authority claiming that proprietor of assessee concern was out of station during that period and, hence, he failed to file appeal within limitation period
✔️ Appellate authority without considering said ground had dismissed appeal filed by assessee treating it as time barred
✔️ Writ petition filed by assessee deserved to be allowed as assessee had sufficiently explained reasons for delay in filing appeal – Assessee would be at liberty to file an appeal before competent authority Section 107 read with section 29 of Central Goods and Services Tax Act, 2017
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