Tax Appeal Allowed Beyond Limitation Period: Exceptional Relief Granted Based on Delayed Knowledge and Statutory Compliance
Case-Laws
GST
HC granted relief to the Petitioner by permitting an appeal against the tax demand of Rs. 7,88,611/- beyond standard limitation period. Despite not interfering with the original order, the Court recognized the Petitioner's claim of delayed knowledge and allowed appeal filing subject to mandatory pre-deposit requirements under Section 107 of CGST Act.
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