The Allahabad High Court has held that the benefit of Section 14 of the Limitation Act can be granted to a party for filing appeal under Section 107 of the Goods and Service Tax Act where a ...
The Court ruled that a 67-day delay in filing GST appeal deserved condonation as the taxpayer was pursuing statutory remedies. The appellate authority was directed to hear the appeal on ...
The High Court ruled that the appellate authority has power to condone delay under Section 107(4) of the GST Act. The key takeaway is that GST appeal timelines are not mandatory and require ...
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