Central Board extends appeal deadline under BGST Act; Section 5 Limitation Act applicable for delay condonation. Article 226 limits noted.
Case-Laws
GST
Condonation of delay in filing appeal is governed by Section 5 of Limitation Act. When special statute provides period for initiating proceeding and authority to condone delay without specifying time limit, Section 5 applies. Central Board of Indirect Taxes and Customs extended time for filing appeal against certain orders under BGST Ac
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