Condonation of delay is applicable for a period of one month only and not beyond
Last updated: 05 October 2023
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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Bimal Jain
Published in GST
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