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GST - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Condonation of delay in filing appeal before the appellate ...

February 29, 2024

Case Laws     GST     HC

Condonation of delay in filing appeal before the appellate authority - Delay of 73 days - The High court dismissed the writ petition, finding it devoid of merit. It affirmed the exclusivity of the limitation provisions outlined in Section 107 of the GST Act and emphasized the importance of adhering to statutory timelines in tax-related matters.

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