GST DAILY – 394 : Statutory authorities cannot condone delay beyond prescribed period under Section 107: HC

Statutory authorities cannot condone delay beyond prescribed period under Section 107: HC

THE HON’BLE J&K HIGH COURT IN THE CASE OF

Multi Trading Agencies V/s Union Territory of J&K ,decided on 17-10-2024

 👉 Issue:-

✔️ Can Statutory authorities condone delay beyond prescribed period under Section 107?

👉 The Hon’ble High Court Judgement:-

✔️ Where appeals against GST assessment orders are filed beyond statutory period of 3 months plus 30 days condonable delay under Section 107, statutory authorities cannot condone delay beyond prescribed period, though Constitutional Courts can condone delay in exceptional circumstances.

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