GST appeal delay can be condoned under Section 5 of Limitation Act when sufficient cause shown

GST appeal delay can be condoned under Section 5 of Limitation Act when sufficient cause shownCase-LawsGSTThe HC set aside the appellate authority’s order dismissing a GST appeal filed beyond the prescribed four-month limitation period under Section 107(4

GST appeal delay can be condoned under Section 5 of Limitation Act when sufficient cause shown
Case-Laws
GST
The HC set aside the appellate authority's order dismissing a GST appeal filed beyond the prescribed four-month limitation period under Section 107(4) of CGST Act, 2017. The Court held that Section 5 of the Limitation Act, 1963 applies for condonation of delay in GST appeals, as it has not been expressly or impliedly excluded by Section 107 of the CGST Act. Following established

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