GST DAILY – 190

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Assessee’s right to file appeal couldn’t be deprived on account of delay which occurred beyond its control

THE  Hon’ble MADRAS HIGH COURT in the case of TVL. GT INDIA (P.) LTD. V/s STATE TAX OFFICER, decided on 21-12-2023

👉 Issue:-

✔️ Can limitations period be invoked on account of delay to file appeal which occurred beyond its control?

👉 The Hon’ble High Court Judgement:-

✔️ Where reasons assigned by petitioner-assessee for delay in filing appeal were reasonable and petitioner-assessee’s right to prefer appeal could not be deprived on account of delay which occurred beyond their control, therefore, delay was condoned; petitioner-assessee was allowed to file appeal. 

Section 107 of CGST Act, 2017