Rajasthan High Court
For assessee
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Rajasthan High Court
Where statutory GST appeal was dismissed as time barred and delay in filing was due to medical circumstances beyond control, writ jurisdiction could be invoked in such exceptional cases to advance justice, warranting condonation of delay so that appeal could be heard on merits, subject to statutory deposit requirements and late fee payments
Jammu & Kashmir and Ladakh High Court
Where assessee filed appeal with one-day delay beyond condonable period due to sister's death and Appellate Authority rejected it as time- barred, though statute restricts condonation to one month, extraordinary writ power can remedy gross injustice, so delay was condoned, rejection order set aside and appeal restored for decision on merits to avoid harshness