GST DAILY – 446 : Delay in filing appeal condoned due to assessee’s mental stress and medical treatment: HC

THE HON’BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF Pawan Fabrics V/s Commissioner, Central Goods and Services tax, decided on 19-12-2024

 👉 Issue:-

✔️ Can Assessee get a condonation of Delay in filing appeal because he had to undergo medical treatment due to mental stress?

👉 The Hon’ble High Court Judgement:-

✔️ Delay in filing appeal was to be condoned when petitioner was under mental stress and had to undergo medical treatment and had also placed medical treatment papers to submit that delay deserves to be condoned.

Section 107 read with Rule 108 of Central Goods and Services Tax, 2017