The court held that an opportunity should be afforded to the petitioner to explain the delay, especially when the delay in filing the appeal is only marginal
The Calcutta High Court directed the assessee to file application under Limitation Act, 1963 for delay in appeal as pre-deposit under Central Goods and Service Tax ( CGST )Act, 2017 was already made. The court held that an opportunity should be afforded to the petitioner to explain the delay, especially when the delay in filing…
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