Section 5 of Limitation Act not applicable to appeals filed u/s 107 of CGST Act: Allahabad HC [Read Order]

Section 5 of Limitation Act not applicable to appeals filed u/s 107 of CGST Act, rules Allahabad HC

By Kalyani B. Nair - On January 29, 2024 6:00 pm - 2 mins read

Allahabad High Court - Section 107 of the CGST Act - Central Goods and Services Tax - Section 5 of the Limitation Act - TAXSCAN

The Allahabad High Court recently observed that Section 5 of the Limitation Act, 1963 is not applicable to appeals filed under Section 107 of the Central Goods and Services Tax Act, 2017 ( CGST Act ). The writ petition has been filed under Article 226 of the Constitution of India wherein the petitioner is aggrieved…

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