Tax Appeal Filed on 90th Day Counted from Email Date Cannot Be Rejected When Original Order Was Two Days Earlier

Tax Appeal Filed on 90th Day Counted from Email Date Cannot Be Rejected When Original Order Was Two Days EarlierCase-LawsGSTHC overturned dismissal of tax appeal that was rejected due to two-day filing delay. Appeal was filed on 90th day from email commun

Tax Appeal Filed on 90th Day Counted from Email Date Cannot Be Rejected When Original Order Was Two Days Earlier
Case-Laws
GST
HC overturned dismissal of tax appeal that was rejected due to two-day filing delay. Appeal was filed on 90th day from email communication dated 22.12.2023 of original order dated 20.12.2023. Under Section 107 of KGST Act 2017, three-month appeal period runs from order date or communication date. Appellant had filed rectification application with delay condonati

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