Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

Delay in filing appeal is condoned on account of the transition period for switching over from the old system to the G.S.T. system.

Delay in filing of Appeal--- Delay Condonation --The applicant submitted that delay has been on account of the transition period for switching over from the old system to the G.S.T. system. The Court observed that in the interest of justice, the delay in filing the appeal is not willful or deliberate.
Held that:- The Hon’ble High Court held to condone the delay, subject to payment of a cost of Rs. 500/-.—Commissioner of CGST And Central Excise Vs Sharma Fabricators And Erectors Pvt. Ltd. [2018] 02 TAXLOK.COM 396 (Allahabad)