Appeal Under GST Section 107 Deemed Timely Based on Three-Month Limitation Period Calculation Method
Case-Laws
GST
The HC allowed the petition challenging the rejection of an appeal against Ext.P1 order under Section 107 of CGST/SGST Acts, 2017. The respondent had dismissed the appeal as time-barred, but the Court relied on Supreme Court precedent in Himachal Techno Engineers, which established that a three-month limitation period expires in the third month on the date corresponding to
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