Time Limits in CGST Appeals Are Advisory, Allowing Flexibility in Filing; Appeals Focus on GTA Services Valuation.

Case-Laws – GST – Highlights – The AAAR held that the time limit for passing an order u/s 101 of the CGST Act, 2017 is not mandatory, and the word ‘shall’ should be interpreted in an advisory manner to avoid denying the right of appeal. The appeals were

Time Limits in CGST Appeals Are Advisory, Allowing Flexibility in Filing; Appeals Focus on GTA Services Valuation.
Case-Laws
GST
The AAAR held that the time limit for passing an order u/s 101 of the CGST Act, 2017 is not mandatory, and the word 'shall' should be interpreted in an advisory manner to avoid denying the right of appeal. The appeals were filed within the statutory period and not barred by limitation. Manual filing of appeals is allowed u/r 107A of the CGST Rules, 2017. Both

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