Bhopal Bench Deferred the matter as similar issue is pending with GSTAT Special Bench in Principal Bench Delhi

Consequent to a bunching of cases on the issue of whether the Tribunal has the jurisdiction to condone delays beyond the limit prescribed under sub-section (4) of Section 107 of the CGST Act, 2017, the Bhopal Bench has deferred the matter. This decision has been taken in view of a similar issue currently pending before the GSTAT Special Bench at the Principal Bench, New Delhi.

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