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GST - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Service of order - time period prescribed for filing of appeal ...


Court Rules on Appeal Deadline for GST Service Order, Enforces Strict Interpretation of Section 169(1) of 2017 Act.

July 29, 2023

Case Laws     GST     HC

Service of order - time period prescribed for filing of appeal expired - Instant case pertains to year 2023 and since nearly six years have expired since coming into effect of new regime on 01.07.2017 the teething issues are over and; therefore, provisions of Section 169(1) of Act of 2017 deserve to be implemented in letter and spirit without implying or reading into it anything which is not expressly provided. - HC

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