Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Non Filing of appeal within time provided u/s 107 of CGST Act: Patna HC Directs to Consider Appeal relying on GST notification for condoning delay
Appeal Against OrderGST
The Patna High Court directed that an appeal, filed beyond the prescribed time limit under Section 107 of the CGST Act, be considered based on GST notifications for condoning delays. The taxpayer had argued that the delay was due to reasonable causes. The court emphasized fair treatment for taxpayers and highlighted the need for procedural fairness, especially when delays are due to factors beyond the taxpayer’s control.
