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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S.107(4) CGST Act | Appellate Authority Can't Condone Delay Beyond 30 Days In Filing Appeal But HC May Consider Exceptional Cases: J&K High Court
GSTOther Legal MattersRTI Act
The Jammu & Kashmir High Court stated that the appellate authority under Section 107 of the CGST Act cannot condone delays in filing appeals beyond 30 days. However, it noted that the High Court may exercise its writ jurisdiction in exceptional cases to provide relief, underscoring the importance of timely appeals in tax matters.
