{"id":69579,"date":"2024-07-11T08:38:52","date_gmt":"2024-07-11T03:08:52","guid":{"rendered":""},"modified":"2024-07-11T08:38:52","modified_gmt":"2024-07-11T03:08:52","slug":"central-board-extends-appeal-deadline-under-bgst-act-section-5-limitation-act-applicable-for-delay-condonation-article-226-limits-noted","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69579","title":{"rendered":"Central Board extends appeal deadline under BGST Act; Section 5 Limitation Act applicable for delay condonation. Article 226 limits noted."},"content":{"rendered":"<p>Central Board extends appeal deadline under BGST Act; Section 5 Limitation Act applicable for delay condonation. Article 226 limits noted.<br \/>Case-Laws<br \/>GST<br \/>Condonation of delay in filing appeal is governed by Section 5 of Limitation Act. When special statute provides period for initiating proceeding and authority to condone delay without specifying time limit, Section 5 applies. Central Board of Indirect Taxes and Customs extended time for filing appeal against certain orders under BGST Ac<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=79331\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Central Board extends appeal deadline under BGST Act; Section 5 Limitation Act applicable for delay condonation. Article 226 limits noted.Case-LawsGSTCondonation of delay in filing appeal is governed by Section 5 of Limitation Act. When special statute provides period for initiating proceeding and authority to condone delay without specifying time limit, Section 5 applies. Central Board &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69579\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Central Board extends appeal deadline under BGST Act; Section 5 Limitation Act applicable for delay condonation. Article 226 limits noted.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69579","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69579","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69579"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69579\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}