Maintenance not Provided to Minor Son Stating Unemployment: Punjab and Haryana HC directs to Pay Maintenance Considering ITR

The Calcutta High Court recently restored a GST appeal for hearing after it was initially rejected by the GST appellate authority for being filed beyond the one-month limit. The petitioner, Partha Pratim Dasgupta, had filed the appeal along with a 10% pre-deposit of the disputed tax amount and a provisional acknowledgment form. However, due to a 55-day delay in filing, the appeal was dismissed. The petitioner argued that he had a right to seek condonation of the delay under the Limitation Act, 1963. The court found that the appellate authority had failed to exercise its jurisdiction correctly and restored the appeal, directing the appellate authority to hear it on its merits within two months.