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Case Law Details

Case Name : Hemasri Enterprises Vs Appellate Authority / Deputy Commissioner (ST) (FAC) GST-Appeal (Madras High Court)
Appeal Number : W.P. No. 32877 of 2022
Date of Judgement/Order : 07/12/2022
Related Assessment Year :
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Hemasri Enterprises Vs Appellate Authority / Deputy Commissioner (ST) (FAC) GST-Appeal (Madras High Court)

HC held that High Court while exercising powers under Article 226 of the Constitution of India, does not have the power to condone the delay when the statutory appeal filed under section 107 of GST Act

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