GST Appeal Dismissed: 95-Day Delay Beyond Statutory Limit of One Month Cannot Be Condoned Under Section 107(4)

GST Appeal Dismissed: 95-Day Delay Beyond Statutory Limit of One Month Cannot Be Condoned Under Section 107(4)Case-LawsGSTThe HC dismissed a petition challenging the Appellate Authority’s refusal to condone a 95-day delay in filing a GST appeal. Under Sec

GST Appeal Dismissed: 95-Day Delay Beyond Statutory Limit of One Month Cannot Be Condoned Under Section 107(4)
Case-Laws
GST
The HC dismissed a petition challenging the Appellate Authority's refusal to condone a 95-day delay in filing a GST appeal. Under Section 107(1) of GST law, appeals must be filed within three months from communication of the order, with Section 107(4) allowing the Authority to condone delays only up to an additional one month. The Court affirmed that the Limitatio

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