GST DAILY – 409 : Matter to be remanded as assessee lost right to appeal due to time consumed in hospitalization: HC

THE ORISSA HIGH COURT in the Case of

Hemanta Kumar Sharma V/s Principal Commissioner, GST and Central Excise Commissionerate

, decided on 5-12-2024

 👉 Issue:-

✔️ Can condonation of delay on the basis of Assessee’s hospitalization?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessee could not participate in demand proceeding due to hospitalization, and assessee’s right to appeal had also lapsed due to efflux of time, said assessment order was to aside and matter was to be remanded.

Section 73 of Central Goods and Services Tax Act, 2017