Karnataka HC Restores GST Appeal as Delay Beyond 120 Days Was Condoned

Jaganu S/O Punnu Jadhav Vs Asssistant Commissioner of Commercial Taxes (Karnataka High Court) The Karnataka High Court allowed a writ petition challenging dismissal of a GST appeal on the ground of delay. The petitioner sought quashing of the show cause notice dated 29.09.2023, the adjudication order dated 26.12.2023, and the appellate order dated 30.08.2024. The petitioner submitted that the appeal had been filed with a delay of 60 days beyond the statutory limitation period of 120 days and that the appellate authority dismissed the appeal solely on the ground of delay without examining the m...