M/s.Prm construtions v. The Assistant commissioner of GST
Case brief
What is this about?
In this writ petition, the petitioner sought an opportunity to file a delayed tax appeal despite the statutory limitation period having expired. The court granted a one-month extension to file the appeal, waiving the limitation barrier but requiring compliance with other statutory conditions.
What did the court decide?
Order: The petitioner is granted three weeks to file an appeal against the impugned order dated 28.09.2022. The appeal may be entertained without reference to limitation. No notice to other respondent