GST DAILY – 197
HC condones delay and directs Appellate Authority to dispose of appeal on merits if received within 10 days from date of order
Tag: condonation of delay
Appellate Authority has the discretion to allow an appeal presented after the expiry of the limitation period
The Hon’ble Calcutta High Court in the case of Arvind Gupta held that the Appellate Authority has the discretion to allow an appeal to be presented within one month after expiry of the period of limitation stipulated from the date of communication of the order upon sufficient cause being shown as per Section 107(4) of the CGST Act.
Medical reason is a valid reason for condoning delay in filing an Appeal before the Appellate Authority
The Hon’ble Madras High Court in the case of M/s. Great Heights Developers LLP v. Additional Commissioner Office of the…
Condonation of delay u/s 119(2)(b) of the Income Tax Act, 1961 in filing Form No. 10-IC for AY 2021-22
Circular No. 19/2023 dated 23.10.2023 issued by CBDT to condone the delay in filing of Form No. 10-IC as per…
Condonation of delay is applicable for a period of one month only and not beyond
The Hon’ble Kerala High Court dismissed the petition and held that the Appellate Authority has been vested with the power to condone the delay only by one month by satisfying that there exists a sufficient cause, which prevented the assessee from presenting the appeal beyond the period of three months.
Sufficient Cause holds more weight than length of delay
The Hon’ble Andhra Pradesh High Court in M/s. S A Iron and Metal v. State of Andhra Pradesh and anr. set aside the order refusing to entertain appeal on the ground of delay in filing of appeal and held that it is not the length of the delay, but cause for delay which would be paramount consideration.
Lack of access to E-mail is a valid ground for condonation of delay
The ITAT, New Delhi, in Mohammad Saleem v. ITO, Ward 63(3), New Delhi 110002 [ITA No.28/Del/2023 dated June 7, 2023] held…
Assessee allowed to file an appeal after the delay of a negligible period
The Hon’ble Calcutta High Court in the matter of Sikha Debnath v. The Assistant Commissioner of State Tax and Ors.…