Remanded
M/S Balaji Shipping v. Union of India
Rajasthan HCCW/9010/2024
Case brief
AI extract
What is this about?
The High Court set aside an appellate order dismissing a tax appeal as time-barred. The matter was remitted to the Appellate Authority to decide afresh, specifically directing it to determine the actual date of filing and, if a delay of less than thirty days is found, to grant the petitioner an opportunity to seek condonation of delay.
What did the court decide?
Impugned order set aside; matter remitted to Appellate Authority to decide appeal afresh and grant opportunity for condonation of delay if less than 30 days.