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HomeGST3-Day Delay Deserves Condonation Where ‘Sufficient Cause’ Shown: Gujarat High Court Quashes...

3-Day Delay Deserves Condonation Where ‘Sufficient Cause’ Shown: Gujarat High Court Quashes GST Appellate Order

GST

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By Mariya Paliwala
Rectification Proceedings Must Be Considered While Computing Limitation for GST Appeals: Gujarat High Court 

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The Gujarat High Court has quashed a GST appellate order rejecting an appeal solely on the ground of delay, holding that tax authorities must meaningfully examine whether “sufficient cause” exists for condoning minor delays within the statutory condonable period. The bench of  Justice A.S. Supehia and Justice Pranav Trivedi remanded the matter for fresh consideration…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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