Appellate Authority Can’t Condone GST Appeal Delay Beyond 30 Days but HC may consider in exceptional cases

Multi Trading Agencies Vs Union Territory of Jammu & Kashmir (Jammu & Kashmir High Court) Appellate Authority Can’t Condone GST Appeal Delay Beyond 30 Days but HC may consider in exceptional cases Conclusion: Neither assessee had disputed the date of communication of the order nor had he placed on record any material before the appellate authority to demonstrate that during the period of limitation assessee was under such a disability, which prevented him from filing the appeal in time. If such was the reason given by assessee to seek condonation of delay for the period beyond th...