When is a delay of over 1 month acceptable (condone) for filing GST's First Appeal?
Compiled by: Abhishek Raja Ram
1. Himachal Pradesh High Court
1.1 Sunil Kumar (2022)
Rejecting appeal for delay of one day by taking such a hyper technical and academic view not sustainable.
2. Madras High Court
2.1 Sathya Furnitures (2023)
ARR: A delay of 1 week (7 days) beyond the initial 120 days (90 + 30 days) was condoned because it was caused by the accountant's mistake. The taxpayer should not be made to suffer for their accountant's error.
2.2 Great Heights Developers LLP (2024)
Where assessee demonstrated that delay in filing appeal was due to valid mitigating circumstances, such as serious medical condition, Appellate Authority could condonedelay and consider appeal on its merits. ARR
3. Andhra Pradesh High Court
3.1 Abiswathika Infra (2023)
The petitioner's registration was cancelled. As the GST Tribunal wasn't available, the case must go back for reconsideration.
3.2 Shaik Abdul Azeez (2024)
Where Petitioner's appeal U/s 107 against cancellation of GST registration was rejected on the grounds that it was barred by limitation and beyond condonable statutory period, petitioner's health was not good and on bed rest, delay was to be condoned.
4. Calcutta High Court
4.1 Kajal Dutta (2023)
ARR: The appeal was not filed within the prescribed period on account of the illness for which a doctor's certificate was enclosed. Therefore, the delay in filing an appeal before appellate authority was to be condoned.
5. Delhi High Court
5.1 Arvind Gupta (2024)
Section 107 does not exclude the Limitation Act, 1963. Section 5 of the Act allows for the condonation of delay in filing an appeal beyond the specified limitation. ARR
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