Transitional tax credit for eligible dealers survives incorrect form entries, while previously available eligibility objections cannot be raised on ap...
GST appeal limitation under Sections 107(1) and 107(4) of the CGST Act is computed in calendar months, not as a fixed aggregate of 120 days. The initial three-month period and the further one-month period retain their calendar-month character; the latter is not prescribed as 30 days. Mechanically treating four months as 120 days can therefore wrongly classify a timely appeal as delayed.
GST appeal limitation under Sections 107(1) and 107(4) of the CGST Act is computed in calendar months, not as a fixed aggregate of 120 days. The initial three-month period and the further one-month period retain their calendar-month character; the latter is not prescribed as 30 days. Mechanically treating four months as 120 days can therefore wrongly classify a timely appeal as delayed.
Note: It is a system-generated summary and is for quick reference only.
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