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GSTAT Appeals: Separate Condonation Application Not Mandatory
Case Law Details
- Case Name
- Chandan Deka Vs Union of India (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gauhati High Court
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Chandan Deka Vs Union of India (Gauhati High Court)
A recent judgment of the Gauhati High Court in Chandan Deka v. Union of India & Ors., W.P.(C) No. 2081/2026, decided on 20.05.2026 gives important guidance on the manner in which delay in filing statutory appeals is to be dealt with. The judgment was rendered in the context of an appeal under Section 85(3A) of the Finance Act, 1994, which governed service tax appeals before the Commissioner (Appeals). However, the principle laid down by the Court has direct relevance to GST appeals, particularly appeals before the GST Appellate Tribunal ...
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