GST: One-Line Order dismissing Appeal on ground of Delay in filing is Invalid, rules Calcutta HC [Read Order]

GST - Appeal - Calcutta HC - taxscan

The Calcutta High Court, remanding a matter back to the files of the GST authorities, held that the one-line order dismissing an appeal on ground of delay in filing without discussing the merits of the case shall be deemed as invalid for the Goods and Services Act, 2017. The assessee, Ms. Usha Gupta, Proprietor of…

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