{"id":72321,"date":"2025-08-16T10:11:05","date_gmt":"2025-08-16T04:41:05","guid":{"rendered":""},"modified":"2025-08-16T10:11:05","modified_gmt":"2025-08-16T04:41:05","slug":"writ-petition-dismissed-for-delay-section-107-cgst-act-limits-appeal-period-email-service-starts-limitation-clock","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72321","title":{"rendered":"Writ Petition Dismissed for Delay; Section 107 CGST Act Limits Appeal Period; Email Service Starts Limitation Clock"},"content":{"rendered":"<p>Writ Petition Dismissed for Delay; Section 107 CGST Act Limits Appeal Period; Email Service Starts Limitation Clock<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the writ petition filed beyond the prescribed limitation period for appeal under Section 107 of the CGST Act, 2017, holding that service by registered email constitutes valid service, triggering the limitation period. The court reaffirmed that statutory limitation periods are absolute and not extendable by applying 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=91628\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Writ Petition Dismissed for Delay; Section 107 CGST Act Limits Appeal Period; Email Service Starts Limitation ClockCase-LawsGSTThe HC dismissed the writ petition filed beyond the prescribed limitation period for appeal under Section 107 of the CGST Act, 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-72321","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72321","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=72321"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72321\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72321"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72321"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}