Limitation in statutory appeals under CGST section 107(4): appellate one-month extension only; writ challenging show-cause rejected.
Case-Laws
GST
Section 107(4) CGST permits the appellate authority a discretionary additional one-month extension where an appellant is prevented by “sufficient cause” from filing within 90 days; that discretion ends with that 30-day window and cannot be expanded under Article 226. The court emphasises taxpayers' duty to monitor the GSTIN portal and rejects
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =