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Appeal on account of delay couldn't be dismissed if Appellate Authority wasn't constituted: HC

May 30, 2018[2018] 94 taxmann.com 233 (Punjab & Haryana)
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CGST/Haryana GST : Where assessee filed writ petition impugning order dated 25-10-2017 passed by Competent Authority with a grievance that under Haryana GST Act no Appellate Authority had been constituted, as assessee could not file appeal earlier because of non-constitution of Appellate Authority, which had now been appointed vide Notification dated 19-4-2018, appeal filed by assessee would not be dismissed only on account of delay

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