Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
The HC allowed the petition challenging the rejection of an appeal against Ext.P1 order under Section 107 of CGST/SGST Acts, 2017. The respondent had dismissed the appeal as time-barred, but the Court relied on Supreme Court precedent in Himachal Techno Engineers, which established that a three-month limitation period expires in the third month on the date corresponding to the commencement date, regardless of the actual number of days. Consequently, the Court held that the petitioner's appeal filed on 06-11-2023 was within the condonable period stipulated in Section 107 of the CGST/SGST Acts, and accordingly allowed the petition.
The HC allowed the petition challenging the rejection of an appeal against Ext.P1 order under Section 107 of CGST/SGST Acts, 2017. The respondent had dismissed the appeal as time-barred, but the Court relied on Supreme Court precedent in Himachal Techno Engineers, which established that a three-month limitation period expires in the third month on the date corresponding to the commencement date, regardless of the actual number of days. Consequently, the Court held that the petitioner's appeal filed on 06-11-2023 was within the condonable period stipulated in Section 107 of the CGST/SGST Acts, and accordingly allowed the petition.
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