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Respondent shall consider the delay condonation application filed by the petitioner afresh after hearing the petitioner, and taking note of the filing of appeal order before the additional 3rd respondent.

Section 54 of the CGST Act — Refund – The petitioner challenged the order rejecting an application preferred for condonation of delay in filing returns wherein he had raised the claim for ITC. The refusal to consider the delay condonation application was on account of order having been passed by the assessing authority, rejecting an application for refund preferred by the petitioner. The respondent had rejected the application for refund on finding that the returns claiming the ITC had not been filed within time. Held that:- The Hon’ble High Court quashed the order and directed the respondent to consider the delay condonation application filed by the petitioner afresh within three weeks. On passing fresh orders as directed and communicating the same to the petitioner, the petitioner shall produce the same before the additional respondent, who shall then consider appeal and pass orders thereon based on the orders passed by the respondent on the delay condonation application as directed.