Condonation of delay is applicable for a period of one month only and not beyond

Last updated: 05 October 2023

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Quick Summary

The Kerala High Court has ruled that the Appellate Authority's power to condone delays in filing appeals is limited to one month. This decision came in a case where a company sought to appeal an assessment order but filed their appeal significantly late. The court found no provision allowing for condonation beyond this one-month period, even with sufficient cause.

Court :
Kerala High Court

Brief :
The Hon'ble Kerala High Court in the case of M/s. Isha Holidays Private Limited v. The Commissioner, SGST Department & Ors.[W.P.(C) No. 30666 of 2023 dated September 25, 2023], dismissed the petition and held that the Appellate Authority has been vested with the power to condone the delay only by one month by satisfying that there exists a sufficient cause, which prevented the assessee from presenting the appeal beyond the period of three months.

Citation :
W.P.(C) No. 30666 of 2023 dated September 25, 2023

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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