Multi Trading Agencies Vs Union Territory of Jammu & Kashmir
Date: October 16, 2024
Subject Matter
Appellate authority has the discretion to condone delays of only up to thirty days
Summary
The case law primarily addresses several petitions concerning the appellate authority's ability to condone delays in filing appeals against decisions made by adjudicating authorities under the Jammu & Kashmir Goods and Services Tax Act, 2017.…
FULL TEXT OF THE JUDGMENT/ORDER OF JAMMU & KASHMIR HIGH COURT The issues in these petitions i.e.: i. Whether the Appellate Authority under Subsection (4) of Section 107 of the Act of 2017 is competent to condone the delay in filing an appeal against a decision or order passed under the Act by an adjudicating authority beyond a period of one months after the expiry of three months’ period…