Pre-deposit after Delay: Punjab and Haryana HC directs Appeal Hearing 

Splendor Landbase Limited Vs Joint Commissioner of State Tax Gurugram and others (Punjab and Haryana High Court)

In the case of Splendor Landbase Limited Vs Joint Commissioner of State Tax Gurugram and others, the Punjab and Haryana High Court addressed the issue of delay in filing an appeal against an assessment order. Despite the delay, the Court considered the provisions of the General Clauses Act to calculate the limitation period.

The Court noted that under the relevant Act, the limitation period for filing an appeal is four months, inclusive of one month for condonatio

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