The case pertains to an appeal filed against an order dated 18th April 2022. The appeal was e-filed on 14th March 2023. The appellant's counsel stated that the delay in filing the appeal was due to the appellant having to approach the Deputy Commissioner of State Tax for instructions.
The State Tax Officer (2) filed an appeal against Shivpriya Infrastructure Pvt. Ltd. & Anr. The appeal was filed against an order dated 18th April 2022, and it was e-filed on 14th March 2023. The appellant's counsel argued that the delay in filing the appeal was due to the need to consult the Deputy Commissioner of State Tax for instructions. The delay in filing the appeal exceeded 10 months, while the permissible delay condonation period under Section 61(2) of the I&B Code, 2016, is only 15 days.
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Order passed…
The appea…
The case pertains to an appeal filed against an order dated 18th April 2022. The appeal was e-filed on 14th March 2023. The appellant's counsel stated that the delay in filing the appeal was due to the appellant having to approach the Deputy Commissioner of State Tax for instructions.
The State Tax Officer (2) filed an appeal against Shivpriya Infrastructure Pvt. Ltd. & Anr. The appeal was filed against an order dated 18th April 2022, and it was e-filed on 14th March 2023. The appellant's counsel argued that the delay in filing the appeal was due to the need to consult the Deputy Commissioner of State Tax for instructions. The delay in filing the appeal exceeded 10 months, while the permissible delay condonation period under Section 61(2) of the I&B Code, 2016, is only 15 days.
Order passed…
The appea…