One Liner

Madras High Court

S Brithivirajan

Substantiative right of assessee to redress his grievance by way of appeal cannot be curtailed particularly, when the amount due towards tax liability has been recovered.

Delhi High Court

White Mountain Trading Private Limited

Madras High Court

Great Heights Developers LLP

Since period of delay is only 24 days as per Section 107 of the CGST Act and the petitioner has provided cogent reasons to explain such delay and has paid the entire tax liability, Appellate Authority is directed to receive and dispose of the appeal on merits.

Calcutta High Court

Arvind Gupta

Since provisions of Section 5 of the Act of 1963 have not been expressly or impliedly excluded by Section 107 of the Act of 2017 by virtue of Section 29(2) of the Act of 1963, Section 5 of the Act of 1963 stands attracted wherein appellate authority is left with discretion to allow an appeal to be presented within a period of one month after expiry of the period of limitation stipulated from the date of communication of the order upon sufficient cause being shown.