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GST - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Condonation of delay in rectification of the tax invoice, ...


Court Rules Limitation Act Doesn't Apply to Delay in Tax Invoice Rectification Under TSGST Act.

December 21, 2020

Case Laws     GST     HC

Condonation of delay in rectification of the tax invoice, mentioned in the name of petitioner - the Limitation Act will not apply automatically unless it is extended to the special statute such as TSGST Act inasmuch as law in this regard is absolutely unambiguous that except in the case of the suit, appeal or application in the court, the limitation of Act will not apply/extend for the local or special statute. Thus, the petitioner‟s contention in respect of the extension of the Limitation Act stands dismissed. - HC

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