https://www.taxtmi.com/caselaws?id=405282 The appeal filed under Section 129(3) of the Uttar Pradesh Goods & Services Tax Act, 2017 was dismissed as time-barred due to a delay of 14 months and 3 days. The court examined the relevant provisions of the Act and concluded that the delay could not be condoned. The judgment clarified that specific provisions of the GST Act govern the limitation for filing appeals, and the general principle of extending time limits under the Limitation Act does not apply in such cases. The writ petition challenging the dismissal was rejected, advising the petitioner to seek alternative remedies. en-us Mon, 15 Mar 2021 00:00:00 +0530 Tue, 16 Mar 2021 08:46:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405282 The appeal filed under Section 129(3) of the Uttar Pradesh Goods & Services Tax Act, 2017 was dismissed as time-barred due to a delay of 14 months and 3 days. The court examined the relevant provisions of the Act and concluded that the delay could not be condoned. The judgment clarified that specific provisions of the GST Act govern the limitation for filing appeals, and the general principle of extending time limits under the Limitation Act does not apply in such cases. The writ petition challenging the dismissal was rejected, advising the petitioner to seek alternative remedies. Case-Laws GST Mon, 15 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405282