GST DAILY – 313 : HC condoned delay in filing appeal as assessee was unwell during relevant period

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THE HON’BLE CALCUTTA HIGH COURT IN THE CASE OF Subhabrata Mukherjee V/s Senior Joint Commissioner of Revenue State Tax, decided on 27-6-2024

👉 Issue:-

✔️ Can Assessee get condonation of delay in filing appeal as assessee was unwell during relevant period?

👉 TheHon’ble High Court Judgement:-

✔️ Where show cause notice as well as order passed under section 73(9) was uploaded on ‘view additional notice’ tab on GST portal, also assessee was unwell during relevant period, order passed by appellate authority dismissing appeal of assessee was to be set aside and Appellate Authority was to be directed to dispose of appeal of assessee on merits.

Section 107 of Central Goods and Services Tax Act, 2017