Time Limit for Furnishing of Report by DGAP under CGST Rules is Directory and Not Mandatory: Delhi HC [Read Order]
The bench noted that the courts have consistently held that beneficial legislation must receive liberal construction that favors the consumer and promotes the intent and objective of the Act
By Amal Michael - On February 14, 2024 8:02 pm - 2 mins read
A division bench of the Delhi High Court held that Central Goods and Services Tax ( CGST ) Rules, 2017 do not provide any consequences in case the time limits provided thereunder lapse. The bench noted that time limit for furnishing of report by Directorate General of Anti-profiteering ( DGAP ) under CGST Rules is…
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