Principal Commissioner of Central Tax, GST Delhi North v. Pymen Cable (India)
Case brief
What is this about?
The High Court dismissed a revision against an order of restoration of an appeal. It condoned the delay in filing the appeal, set aside the CESTAT's dismissal based on a clerical error in the appeal amount, and directed the tribunal to rehear the matter.
What did the court decide?
The order of the Tribunal rejecting the appeal was set aside and the appeal was restored to the file for hearing.