Tag Archives: Maa Engineering & Energy

First Appellate Authority Cannot Condone Appellate Delay Beyond Statutory Outer Limit Under Section 107

By | September 30, 2026
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First Appellate Authority Cannot Condone Appellate Delay Beyond Statutory Outer Limit Under Section 107 Issue Whether the First Appellate Authority has jurisdiction under Section 107 of the CGST/TGST Act to condone a delay in filing an appeal beyond the statutory outer limit, and whether a departmental appeal challenging such ultra vires condonation becomes infructuous if… Read More »

Departmental Appeals Need Not Be Referred To Special Bench Constituted For Taxpayer Appeals

By | September 24, 2026
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Departmental Appeals Need Not Be Referred To Special Bench Constituted For Taxpayer Appeals Issue Whether a departmental appeal filed by the Revenue challenging the condonation of delay granted by the First Appellate Authority should be kept in abeyance or referred to a Special Bench constituted for taxpayer appeals. Facts Departmental Appeal Filed: The Revenue filed… Read More »