Jurisdictional Limits on Appellate Authority for Delay in Appeals u/s 107(4) of the 2017 Act.
Case-Laws
GST
The judgment addresses the jurisdiction and competence of the Appellate Authority u/s 107(4) of the Act of 2017 to condone delays in filing appeals against decisions or orders passed by an adjudicating authority beyond the prescribed time limit. The Court relied on the Supreme Court's decision in Bengal Chemists and Druggists Association v. Kalyan Chowdhury, which interpreted a si
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