HC remanded matter back to appellate authority to hear appeal on merits as illness of proprietor was reason for delay:
- Where in case of assessee’s appeal against order passed under section 73(9) of CGST Act was dismissed by Appellate Authority on ground of delay, since assessee had sufficiently explained delay in filing appeal, Appellate Authority was directed to hear appeal on merits subject to payment of costs of Rs. 5000.
HIGH COURT OF ALLAHABAD [KRISHNA ENTERPRISE Versus COMMISSIONER, STATE TAX] (2024) 19 Centax 508 (Cal.) [12-06-2024]
