Section 107(6) inapplicable when not in force; appeal reinstated and remitted for condonation and merits under Section 107

Section 107(6) inapplicable when not in force; appeal reinstated and remitted for condonation and merits under Section 107Case-LawsGSTThe HC set aside the Appellate Authority’s dismissal of the petitioner’s appeal for delay and alleged non-compliance with

Section 107(6) inapplicable when not in force; appeal reinstated and remitted for condonation and merits under Section 107
Case-Laws
GST
The HC set aside the Appellate Authority's dismissal of the petitioner's appeal for delay and alleged non-compliance with a statutory pre-deposit, holding that Section 107(6) of the 2017 Act (pre-deposit requirement) did not apply as it was not in force when the appeal was filed or decided; non-existent preconditions cannot be imported to defeat a subs

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