GST DAILY – 234

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Limitation Act doesn’t apply to appeals filed under GST law

 THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF YADAV SCRAP TRADERS V/s ADDITIONAL COMMISSIONER, decided on 15-2-2024

 👉 Issue:-

✔️ Does The Limitation Act ,1963 apply to appeals filed under GST law?

👉 The Hon’ble High Court Judgement:-

✔️ Where respondent-appellate authority could only allow extension of period of four months within which appeal could have been filed and petitioner-assessee filed appeal beyond period of four months, further, application of section 5 of limitation act, 1963 was implicitly excluded in tax-related matters, therefore, writ petition was dismissed.

Section 107 of CGST  Act, 2017