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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.
The Hon’ble Madras High Court in the case of M/s. Great Heights Developers LLP v. Additional Commissioner Office of the…
Circular No. 19/2023 dated 23.10.2023 issued by CBDT to condone the delay in filing of Form No. 10-IC as per…
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.
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.
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…
The Hon’ble Calcutta High Court in the matter of Sikha Debnath v. The Assistant Commissioner of State Tax and Ors.…