GST:
Appellate authority should consider and dispose of appeal on merits if appeal was presented within condonable period: HC
- An appeal was presented to the Appellate Authority on 29-02-2024, after the limitation period had expired on 30-01-2024.
- The Appellate Authority rejected the appeal due to it being presented beyond the limitation period of three months.
- The petitioner argued that the appeal was presented within the condonable period under Section 107 of the CGST Act, 2017.
- The petitioner was entitled to seek condonation of delay for an additional 30 days, and the appeal was presented within this condonable period.
- The Appellate Authority was directed to consider and dispose of the appeal on merits, without considering the question of limitation.
Madras HC – Tvl. Sri Sai Traders v. Deputy Commissioner (ST), Goods and Services Tax Appeals [W.P. NO. 12860 OF 2024]
