Condonation of 26 days delay was allowed as GST Appeals couldn’t be dismissed by Slipshod Orders

Gannon Dunkerley And Co Limited Vs State of Chhattisgarh (Chhattisgarh High Court) Conclusion: Although in the tax statute the limitation was interpreted in strict manner but when the legislature itself had prescribed extended period of time after period of limitation then the Authority ought to have considered such aspect and examined the cause shown by the appellant. The matter was remitted to the Appellate Authority to pass fresh and speaking order after providing sufficient opportunity of hearing to assessee in terms of Section 107 (12). Held: Assessee-company had filed annual return for F...