GST DAILY – 445 : Condonation of delay application should be considered as provisions of Limitation Act apply to GST appeals: SC

THE HON’BLE SUPREME COURT OF INDIA IN THE CASE OF

Joint Commissioner V/s S.K. Chakraborty and Sons Slp (Civil) Diary No. 20272 of 2024, decided on 30-8-2024

👉 Issue:-

✔️ Can Limitation Act would be apply to GST appeals?

👉 The Hon’ble Supreme Court Judgement:-

✔️ Supreme court stays impugned order of High court wherein it was held that section 107 of CGST Act, 2017 does not exclude provisions of section 5 of Limitation Act, 1963 and, therefore, Appellate Authority should consider condonation of delay in filing appeal beyond prescribed period.

Section 107 of Central Goods and Services Tax Act, 2017 alongwith Section 5 read with section 29, of Limitation Act, 1963