Statutory limitation under Section 107 is absolute; writ relief cannot extend appeal filing time or condone delay
Case-Laws
GST
The HC dismissed the writ petition seeking condonation of delay for filing an appeal under Section 107 of the Act, holding that the statutory limitation is absolute and not extendable by the writ court or by application of Section 5 of the Limitation Act. The court reiterated that the Act constitutes a self-contained code with an inbuilt limitation mechanism, t
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