Gujarat High Court Clarifies Appellate Authority’s Discretion to Condon Delay in GST Appeals Filed Within Statutory Extension Period
The Gujarat High Court has held that appellate authorities under Section 107(4) of the CGST Act must exercise discretion to condone delays in filing GST appeals if ‘sufficient cause’ is shown and the appeal is filed within the additional statutory period. The Court quashed the rejection of an appeal filed with a 13-day delay, remanding the matter for fresh consideration.
