Calcutta HC directs GST Registrant to File application under Limitation act for Delay in Appeal as Pre Deposit already Made [Read Order]

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
GST - GST Act - GST Appeal - Limitation Act - GST Registrant - TAXSCAN

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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