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The Hon’ble Calcutta High Court, in the case of M/s. East India Shipping Agency directed the Department to allow filing of the appeal filed for the part period, stating that the Department should allow filing of appeal for the disputed part period which could not be accepted due to technical issue on GST portal.
The Honorable Court noted that the petitioner has placed on the record evidence that an accountant engaged to handle GST matters was hospitalized during the relevant period evident from the discharge summary submitted. There is a delay of 25 days beyond the condonable period.
The Hon’ble Madras High Court, in the case of M/s Sri Shanmuga Motors had set aside the Appellate Order and directed the Department to hear the appeal on merits which has been filed beyond the condonable period for filing of appeal without going into the question of limitation.
Yes, the Honorable High Court of Madras in the case of Global Hardware granted liberty to the Petitioner to file a statutory appeal before the Deputy Commissioner (GST-Appeal) within 30 days from the receipt of the court’s order.
The Hon’ble Madras High Court in the case of Chandrasekaran Anand has allowed the writ petition filed against the order dismissing the appeal filed beyond the condonable period due to Accountant illness and thereby, directed the Appellant to consider the appeal filed on merits without going into the question of limitation.
The Hon’ble Madras High Court in Tvl. SKL Exports the delay in filing appeal before the Appellate authority due to the reason the assessee preferred rectification petition should be condoned and directed the appellate authority to dispose the case on merits.
The Hon’ble Calcutta High Court in the case of Sushil Kumar Hazra condoned the delay in filing the appeal as the Assessee was prevented by medical reasons for filing an appeal on time and held that an appeal can be accepted after one month from the prescribed period of limitation.
The Delhi high court dismissed a writ petition filed by a technology company, seeking condonation of delay in filing its income-tax return for FY20. The Central Board of Direct Taxes had refused to invoke its powers accorded to it under section 119 of the I-T Act to condone this delay — the HC found no justification to interfere with this view.
The Honorable Madras High Court in the case of M/s. Great Heights Developers LLP allowed the appeal before the Appellate Authority and held that if the Taxpayer demonstrates that the delay in filing appeal was due to valid mitigating circumstances such as medical condition then the Appellate Authority can condone delay and consider appeal on its merits.
HC condones delay and directs Appellate Authority to dispose of appeal on merits if received within 10 days from date of order