Gujarat High Court
For assesseeRemanded
High Courts
Rulings of the High Court of Gujarat, newest first.
2 rulings found
Gujarat High Court
Where refund was rejected, rectification sought within statutory period was disposed by a reasoned order, and appeal was filed against both rejection and rectification, limitation for appeal must be computed from rectification order and not from earlier rejection, thus, appellate authority erred in treating appeal as time- barred based on original order and matter was liable for decision on merits
Gujarat High Court
Where petitioner’s appeal against order under section 74 was filed after limitation but within cutoff prescribed by Notification No. 53/2023 and payment condition was satisfied, notification applied to appeals pending or rejected for delay, so appellate authority erred in declining to entertain appeal, and rejection order was quashed with remand for decision on merits