Appeal Shouldn’t Have Been Rejected Since Assessee Had Sufficiently Explained Reasons for Delay in Filing Appeal | HC
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 19 December, 2023
Latest from Taxmann
Case Details: Marudhar Medical Store v. Assistant Commissioner - [2023] 157 taxmann.com 369 (Rajasthan)
Judiciary and Counsel Details
-
- Vijay Bishnoi & Munnuri Laxman, JJ.
- Hardik Gautam for the Petitioner.
- Kuldeep Vaishnav & Shreyansh Bhandawat for the Respondent.
Facts of the Case
The GST registration of petitioner was cancelled and it filed appeal against cancellation of the GST registration. The Appellate Authority dismissed the appeal on the ground that the appeal filed by the petitioner was time barred. It filed writ petition and contended that the appeal was dismissed by the Appellate Authority without considering the grounds of delay submitted by it.
High Court Held
The Honorable High Court noted that the petitioner failed to file the appeal within limitation since he was out of station during that period. The reason was mentioned in the appeal but the Appellate authority without considering the said ground had dismissed appeal filed treating it as time barred.
Therefore, the Court held that the petition deserved to be allowed as petitioner had sufficiently explained reasons for delay in filing appeal. The Court also directed the petitioner to file appeal against the cancellation of GST registration before the competent authority within ten days.
List of Cases Reviewed
-
- Prakash Purohit v. Commissioner, CGST [2023] 148 taxmann.com 242/97 GST 348/(2023) 4 Centax 195 (Raj.) (para 6) followed.
List of Cases Referred to
-
- Prakash Purohit v. Commissioner, Central Goods and Service Tax [2023] 148 taxmann.com 242/97 GST 348/(2023) 4 Centax 195 (Raj.) (para 2).
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
