Court :
High Court of Himachal Pradesh
Brief :
The Hon'ble High Court of Himachal Pradesh in Sunil Kumar Vij v. Union of India and Others [CWP No. 8478 of 2022 dated December 13, 2022] set aside the order of Assistant Commissioner (Appeals) rejecting the appeal of the assessee for restoration of the Goods and Services Tax ("GST") Registration on the grounds delay of one day. Held that,rejection of appeal merely because of delay of one day is such a hyper technical and pedantic view of the matter to hold that even the delay of one day would be fatal to the maintainability of the appeal.
Citation :
CWP No. 8478 of 2022 dated December 13, 2022
Subscribe to CCI PRO for unlimited access
Already a PRO member? Login here for an ad-free experience.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
Rahul Dang & Associates-Chartered Accountants
Pune
CA Inter
View Details
T R SOOD & CO
New Delhi
CA Inter
View Details
V.K. Ranjan & Co(Chartered Accountants)
New Delhi
B.Com
View Details
CAclubindia
