Karnataka HC condones 24-day delay in GST appeal
In short
The Karnataka High Court allowed a GST appeal even though it was filed 24 days after the 120-day limit. The summary says the taxpayer claimed GST notices were not served and that there was no chance to contest the demand.
This matters because the appeal can now move ahead. The report does not say the size of the tax demand or the parties involved.
What the reporting says
A Karnataka High Court writ petition led to condonation of a 24-day delay beyond the statutory 120-day period for filing a GST appeal. The Taxscan summary says the taxpayer argued that GST notices were not served and that there was no opportunity to contest the demand. The immediate consequence is that the appeal can proceed, but the underlying GST demand and the case parties are not stated in the available reporting.
Why it matters
The Karnataka High Court condoned a 24-day delay beyond the statutory 120-day filing period in a GST matter, according to the publisher-supplied summary. The taxpayer had argued that GST notices were not served and that there was no opportunity to contest the demand. The immediate effect is that the writ challenge can proceed, while the size of the demand and the identity of the parties are not stated.