{"id":71596,"date":"2025-05-17T08:39:12","date_gmt":"2025-05-17T03:09:12","guid":{"rendered":""},"modified":"2025-05-17T08:39:12","modified_gmt":"2025-05-17T03:09:12","slug":"legal-challenge-upheld-cgst-section-107-appeal-permitted-with-pre-deposit-limitation-period-extended-to-july-10th","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71596","title":{"rendered":"Legal Challenge Upheld: CGST Section 107 Appeal Permitted with Pre-Deposit, Limitation Period Extended to July 10th"},"content":{"rendered":"<p>Legal Challenge Upheld: CGST Section 107 Appeal Permitted with Pre-Deposit, Limitation Period Extended to July 10th<br \/>Case-Laws<br \/>GST<br \/>HC allowed the appellate remedy under Section 107 of CGST Act, 2017, permitting the Petitioner to file an appeal by 10th July, 2025 with pre-deposit. The appeal, if filed within the stipulated timeframe, will not be dismissed on limitation grounds and will be heard on merits. The court explicitly left open the issue regarding the validity of the impugned noti<\/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=88497\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Legal Challenge Upheld: CGST Section 107 Appeal Permitted with Pre-Deposit, Limitation Period Extended to July 10thCase-LawsGSTHC allowed the appellate remedy under Section 107 of CGST Act, 2017, permitting the Petitioner to file an appeal by 10th July, 2<\/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-71596","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71596","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=71596"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71596\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}