Amendment to Rule 108(3) of Central Goods and Services Tax ...

Retrospective amendment on time limit for GST appeals clarified; Gujarat & Karnataka HCs applied it. Delayed appeal rejection quashed.

Case Laws GST

October 28, 2024

Amendment to Rule 108(3) of Central Goods and Services Tax Rules, 2017 regarding time limitation for filing appeals u/s 107 is clarificatory in nature with retrospective effect. Gujarat and Karnataka High Courts have considered retrospective application. Impugned order rejecting appeal on grounds of delay quashed, matter remitted to appellate authority to decide on merits after hearing petitioner. Petition allowed.

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Amendment to Rule 108(3) of Central Goods and Services Tax ...

Retrospective amendment on time limit for GST appeals clarified; Gujarat & Karnataka HCs applied it. Delayed appeal rejection quashed.

Case Laws GST

October 28, 2024

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