Rejection of appeal due to delay of one day is such a hyper technical and pedantic view
Last updated: 27 December 2022
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
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Bimal Jain
Published in GST
Views : 327
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