Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
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The HC dismissed a petition challenging the Appellate Authority's refusal to condone a 95-day delay in filing a GST appeal. Under Section 107(1) of GST law, appeals must be filed within three months from communication of the order, with Section 107(4) allowing the Authority to condone delays only up to an additional one month. The Court affirmed that the Limitation Act does not apply to GST appeals, citing Chintels India Limited v. Bhayana Builders Private Limited where the SC held delays beyond 120 days cannot be condoned. Since the petitioner failed to disclose when the order was communicated, limitation was counted from the order date (21.07.2023), and neither the Appellate Authority nor the HC had statutory power to condone delays exceeding one month.
The HC dismissed a petition challenging the Appellate Authority's refusal to condone a 95-day delay in filing a GST appeal. Under Section 107(1) of GST law, appeals must be filed within three months from communication of the order, with Section 107(4) allowing the Authority to condone delays only up to an additional one month. The Court affirmed that the Limitation Act does not apply to GST appeals, citing Chintels India Limited v. Bhayana Builders Private Limited where the SC held delays beyond 120 days cannot be condoned. Since the petitioner failed to disclose when the order was communicated, limitation was counted from the order date (21.07.2023), and neither the Appellate Authority nor the HC had statutory power to condone delays exceeding one month.
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