Tag Archives: Commissioner of CT & GST

Supreme Court Issues Notice on Dismissal of Appeal Beyond Section 107(4) Outer Condonation Limit

By | August 1, 2026

Supreme Court Issues Notice on Dismissal of Appeal Beyond Section 107(4) Outer Condonation Limit Supreme Court Issues Notice on Dismissal of Appeal Beyond Section 107(4) Outer Condonation Limit Issue Whether the Appellate Authority and High Court were justified in rejecting an appeal for delay beyond the maximum condonable period under Section 107(4), where the limitation… Read More »

Supreme Court Issues Notice on High Court Order Refusing Condonation of Delay Beyond Section 107(4) Cap

By | July 30, 2026

Supreme Court Issues Notice on High Court Order Refusing Condonation of Delay Beyond Section 107(4) Cap Supreme Court Issues Notice on High Court Order Refusing Condonation of Delay Beyond Section 107(4) Cap Issue Whether the limitation period for filing an appeal under Section 107 begins from the date of communication of the order-in-original, and whether… Read More »