Delay in Section 107 CGST appeals, refunds violates one-year limit; authority ordered to decide by 10 January 2026
Case-Laws
GST
The HC held that the prolonged non-disposal of statutory appeals filed in 2021, 2022, and 2023 under Section 107 of the CGST Act, 2017, and consequential delay in refund, was contrary to the statutory mandate requiring disposal within one year. Observing that such undue delay and blocking of refunds adversely affects business, the HC directed the Appellate Aut
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