The Calcutta High Court has condoned an extraordinary delay of 2,262 days in filing an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), holding that the Tribunal adopted a “hyper-technical” approach in refusing to entertain the matter on merits. The Bench of Justice Rajarshi Bharadwaj and Justice Uday Kumar allowed the appeal…
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HomeIndirect TaxesCalcutta HC Condones 2,262-Day Delay Citing CESTAT’s “Hyper-Technical” Approach in SVLDRS-Linked Appeal
Calcutta HC Condones 2,262-Day Delay Citing CESTAT’s “Hyper-Technical” Approach in SVLDRS-Linked Appeal
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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