{"id":70458,"date":"2024-11-27T08:58:23","date_gmt":"2024-11-27T03:28:23","guid":{"rendered":""},"modified":"2024-11-27T08:58:23","modified_gmt":"2024-11-27T03:28:23","slug":"appeal-dismissed-court-upholds-deadline-for-filing-under-cgst-sgst-acts-illness-claim-deemed-unconvincing","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70458","title":{"rendered":"Appeal Dismissed: Court Upholds Deadline for Filing Under CGST\/SGST Acts; Illness Claim Deemed Unconvincing."},"content":{"rendered":"<p>Appeal Dismissed: Court Upholds Deadline for Filing Under CGST\/SGST Acts; Illness Claim Deemed Unconvincing.<br \/>Case-Laws<br \/>GST<br \/>The petitioner filed appeals against orders under CGST\/SGST Acts after a delay of four years. The court held that it cannot normally exercise jurisdiction under Article 226 to extend the time limit for filing appeals u\/s 107 of the CGST\/SGST Acts, as per the Supreme Court&#39;s rulings in Singh Enterprises and Ketan V. Parekh cases. Although Section 5 of the Limitation <\/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=83418\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The petitioner filed appeals against orders under CGST\/SGST Acts after a delay of four years. The court held that it cannot normally exercise jurisdiction under Article 226 to extend the time limit for filing appeals u\/s 10<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70458","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70458","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=70458"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70458\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70458"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70458"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70458"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}