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The Honorable Allahabad Hight Court in the case of M/s. Yadav Steels dismissed the writ petition thereby holding that Section 5 of the Limitation Act, 1963 would not be applicable for appeal filed under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017.
The Hon’ble Rajasthan High Court in the case of M/s. Thekedar Nand Lal Sharma dismissed the writ petition and held that, the writ petition against Assessment Order is not maintainable when remedy of appeal is not availed during the period of limitation.
Limitation period for filing appeal would commence from date of service of order-in-original
The Hon’ble Allahabad High Court in the case of M/s. Yadav Steels v. Additional Commissioner and Anr. [Writ Tax No.…
The Hon’ble Supreme Court in the case of M/s. MPPKVV Co. Ltd. v. GST and Central Excise Commissioner [Special Leave…