Period of Three Months Under Section 107 CGST Act Must Be Counted As Calendar Months, Not Days
Case-Laws
GST
HC examined interpretation of limitation periods under Section 107 of CGST Act 2017. The period of “three months” for filing appeal and “one month” for condonation of delay should be interpreted literally, not converted to 90 days and 30 days respectively. Following precedent from a recent arbitration case, HC determined that three-month period should be calculated calendar month
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