Retrospective amendment on time limit for GST appeals clarified; Gujarat & Karnataka HCs applied it. Delayed appeal rejection quashed.
Case-Laws
GST
Amendment to Rule 108(3) of Central Goods and Services Tax Rules, 2017 regarding time limitation for filing appeals u/s 107 is clarificatory in nature with retrospective effect. Gujarat and Karnataka High Courts have considered retrospective application. Impugned order rejecting appeal on grounds of delay quashed, matter remitted to appella
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