GST Appeals Must Be Filed Within 4 Months: No Power to Condone Delay Beyond Section 107 Limitation Period

GST Appeals Must Be Filed Within 4 Months: No Power to Condone Delay Beyond Section 107 Limitation PeriodCase-LawsGSTHC held that appellate authority lacks inherent power to condone delay beyond statutory limits under CGST Act Section 107. Appeals must be

GST Appeals Must Be Filed Within 4 Months: No Power to Condone Delay Beyond Section 107 Limitation Period
Case-Laws
GST
HC held that appellate authority lacks inherent power to condone delay beyond statutory limits under CGST Act Section 107. Appeals must be filed within three months of order communication, with discretionary one-month extension for sufficient cause under Section 107(4). Where legislation creates special limitation regime with terminal date, general provisions of Limita

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =