Appellate Authority cannot condone delay beyond 4 Months u/s 107 of CGST Act

Jatinder Singh Vs Union Territory of Jammu & Kashmir through Commissioner/Secretary (Jammu & Kashmir High Court) Conclusion: Appellate authority could not condone delay beyond four months under section 107 and this discretion conferred upon the appellate authority was restricted to condoning the delay only for a maximum period of one month. Moreso, power vested in the High Court under Article 226 of the Constitution of India was extraordinary in nature and might be exercised in a particular case to ensure that the procedural laws did not cause miscarriage of justice. Assessee had not m...