Appeal Dismissed: Court Upholds Deadline for Filing Under CGST/SGST Acts; Illness Claim Deemed Unconvincing.
Case-Laws
GST
The petitioner filed appeals against orders under CGST/SGST Acts after a delay of four years. The court held that it cannot normally exercise jurisdiction under Article 226 to extend the time limit for filing appeals u/s 107 of the CGST/SGST Acts, as per the Supreme Court's rulings in Singh Enterprises and Ketan V. Parekh cases. Although Section 5 of the Limitation
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