Tag: Sec.107
Appeal filed after prescribed time limit cannot be entertained
The Hon’ble Delhi High Court in M/s Penuel Nexus Pvt Ltd. v. The Additional Commissioner (Appeals), Cochin held that the Additional Commissioner is right in rejecting the time-barred appeal as section 107 of the CGST Act has an inbuilt mechanism and has impliedly excluded the application of the Limitation Act, 1963.
Assessee allowed to file an appeal after the delay of a negligible period
The Hon’ble Calcutta High Court in the matter of Sikha Debnath v. The Assistant Commissioner of State Tax and Ors. [WPA 304 of 2023 dated February 10, 2023] condoned the delay of period of limitation to file appeal before the…