GST DAILY – 496 : Matter remanded as Appellate Authority erred in ignoring time spent before High Court and Supreme Court: HC

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Simla Gomti Pan Products Pvt. Ltd. V/s Commissioner of State Tax, ,decided on 10-4-2025

👉 Issue:-

✔️ Can it would be relaxed in limitation period if time spend by assessee before High Court and Supreme Court?

👉 The Hon’ble High Court Judgement:-

✔️ Where appeal filed by assessee against assessment order was dismissed as barred by limitation and while passing said order, time spend by assessee before High Court and Supreme Court in challenge to said order was not considered by appellate authority, order dismissing appeal was to be quashed and matter was to be remanded to pass fresh orders.

Section 107 of Central Goods and Services Tax Act, 2017