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

Case Laws GST

June 22, 2023

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 ...

Case Laws GST

June 22, 2023

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