Supreme Court Clarifies Limitation Act's Application to Tax Laws, Excludes Section 5 for Delays Beyond 30 Days.
Case-Laws
GST
Section 29(2) of the Limitation Act, 1963 is applicable in relation to the period of limitation under tax laws like the Central Excise Act and the APGST Act. The Supreme Court has held that where the special law restricts the additional period for condonation of delay, it effectively excludes Section 5 of the Limitation Act by necessary implication. Section 107 o
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