Gauhati High Court
For assessee
High Courts
Rulings of the High Court of Gauhati, newest first.
1 ruling found
Gauhati High Court
Where assessee's appeal under section 107 against ex-parte order for excess ITC was rejected as time-barred and Tribunal was still non-functional, writ against appellate order was maintainable as filing was within statutory window prescribed under Section 112 and Ministry Notification; alternative remedy would not oust Article 226 jurisdiction. GST: Where assessee’s appeal under section 107 was dismissed as time-barred after prior rectification was pursued in good faith and within statutory limitation, principles of section 14 of Limitation Act applied to exclude period spent on rectification proceedings, making appeal filed within condonable one month; thus, appeal would not be time-barred. GST: Where assessee filed appeal within condonable period after OIO confirming excess ITC, absence of a separate condonation application should not have led to summary dismissal, as statutory scheme and Order XLI Rule 3A CPC contemplated affording at least one opportunity to explain delay; thus, non-adherence would render appellate order unsustainable and required restoration for fresh consideration after giving such opportunity