Chandan Deka Vs Union of India
Date: May 19, 2026
Subject Matter
Appellate Authority Must Provide Opportunity to Explain Appeal Delay Before Dismissing on Limitation
Summary
The High Court set aside the Appellate Authority's order that dismissed an appeal on grounds of limitation. The Court held that the Appellate Authority is obliged to provide an opportunity to the appellant to explain the delay in filing an appeal, ev…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT 1. Heard Mr. R.S. Mishra, learned counsel for the petitioner and Mr. S.C. Keyal, learned Senior Counsel & Special Counsel, Central Goods and Services Tax [CGST] for all the respondents. 2. The writ petition, instituted under Article 226 of the Constitution of India, has been preferred to assail an Order dated 03.08.2023 passed by the Commis…