GST Appeals Cannot Be Rejected Solely on Delay, Merits Must Be Considered

GK Housing & Developers Private Ltd Vs State of Punjab And Others (Punjab and Haryana High Court) In a significant ruling, the Punjab & Haryana High Court has set aside orders that rejected a Goods and Services Tax (GST) appeal filed by GK Housing & Developers Private Ltd. The High Court emphasized that an appeal cannot be dismissed solely on the grounds of a four-month delay without considering the reasons for the delay or the merits of the case. The court has directed the Appellate Authority to conduct a fresh adjudication. The petitioner, GK Housing & Developers, had filed a...