P&H HC condones delay in GST appeal due to medical & financial hardships

Pawan  Fabrics Vs Commissioner ( Punjab and Haryana High Court) In the case of Pawan Fabrics Vs Commissioner, the Punjab and Haryana High Court addressed a writ petition challenging the dismissal of an appeal by the Joint Commissioner (Appeals) on the grounds of filing beyond the prescribed limitation period under the GST Act. The petitioner cited exceptional circumstances, including mental stress and business hardships caused by the second lockdown, which hindered the timely filing of the appeal. The petitioner submitted medical records to support his claim and sought relief to reinstate his...