Can an appeal be filed beyond the time period prescribed u/s 107 ...

Appeals under CGST Act Section 107(4) cannot exceed time limits; Limitation Act does not apply to extend deadlines.

June 22, 2023

Case Laws GST HC

Can an appeal be filed beyond the time period prescribed u/s 107 (4) of the CGST Act, 2017? - The Central Goods and Services Tax Act is a special statute and a self-contained code by itself. Section 107 has an inbuilt mechanism and has impliedly excluded the application of the Limitation Act. It is trite, that the Limitation Act will apply only if it is extended to the special statute. It is also rudimentary that the provisions of a fiscal statute have to be strictly construed and interpreted - HC

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Can an appeal be filed beyond the time period prescribed u/s 107 ...

Appeals under CGST Act Section 107(4) cannot exceed time limits; Limitation Act does not apply to extend deadlines.

June 22, 2023

Case Laws GST HC

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