GST DAILY – 390 : Appellate Forum shall decide whether appeal is within time and whether delay needed to be condoned or not: HC

Appellate Forum shall decide whether appeal is within time and whether delay needed to be condoned or not: HC

THE HON’BLE UTTARAKHAND HIGH COURT IN THE CASE OFAmtech Engineers V/s Commissioner of State Tax, decided on 23-8-2024

 👉 Issue:-

✔️ Can condonation of delay would be decided by Appellate Forum?

👉 TheHon’ble High Court Judgement:-

✔️ Where assessee could not file appeal against demand order within prescribed period of limitation, it was for Appellate Forum to decide if appeal was within time or if delay needed to be condoned; writ petition was to be disposed of with liberty to assessee to approach approach Appellate Authority.

Section 107, read with section 73, of Central Goods and Services Tax Act, 2017