Ravin Sachdev Vs Union of India And Anr
Date: February 5, 2024
Subject Matter
Delay in filing appeal due to bonafide error of submitting hardcopy to the wrong department is condoned
Summary
The petitioner had filed an appeal impugning the Order-in-Original dated 25.08.2022 seeking a refund. The appeal was filed within the statutory period of three months, but the original order was sent to the wrong department, resulting in a delay in i…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 18.05.2023, whereby the appeal filed by the petitioner impugning the Order-in-Original dated 25.08.2022 has been dismissed on the limited ground of delay. 2. Impugned order records that a delay of maximum period of one month could be condoned under Section 107(4) of the Goods and Services Tax Act, 2017 [“GS…