Appeal Dismissed for Delay Without Considering Section 14 Exclusion; Audit Held Arbitrary and Quashed

Appeal Dismissed for Delay Without Considering Section 14 Exclusion; Audit Held Arbitrary and QuashedCase-LawsGSTThe HC dismissed the petitioner’s appeal under Section 107(1) of the CGST Act, 2017 solely on the ground of delay without accounting for the t

Appeal Dismissed for Delay Without Considering Section 14 Exclusion; Audit Held Arbitrary and Quashed
Case-Laws
GST
The HC dismissed the petitioner's appeal under Section 107(1) of the CGST Act, 2017 solely on the ground of delay without accounting for the time excluded under Section 14 of the Limitation Act, constituting an erroneous exercise of jurisdiction. Consequently, the appellate order was quashed and the matter remanded for fresh consideration in accordance with law, allowing t

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