CASE LAW

Authority

One liner

2025(06)LCX0443

Madras High Court

Kaajal Agarwal

Delay in filing appeal due to pending rectification plea is condonable when justified and accompanied by pre-deposit.
2025(06)LCX0420

Madras High Court

Patil Construction & Infrastructure Limited

Appeal allowed beyond limitation to uphold justice where rectification route was mistakenly pursued.
2024(01)LCX0326

Calcutta High Court

Sajal Kumar Das

Rewriting and reviewing the entire decision rendered by the appellate authority is impermissible under Section 161 of the GST Act.