https://www.taxtmi.com/caselaws?id=425675 The Delhi HC allowed the petition challenging an order dismissing an appeal as time-barred. The court held that under Section 107 of CGST Act, 2017, the three-month limitation period for filing appeals can be extended by one month on sufficient cause. The extension of limitation due to COVID-19 applied to both the prescribed period and the condonable period. The court found that the Show Cause Notice and cancellation order lacked proper signatures or digital signatures, which have grave implications for assessees. The petitioner's appeal was restored and the petition was disposed of favorably. en-us Thu, 21 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425675 The Delhi HC allowed the petition challenging an order dismissing an appeal as time-barred. The court held that under Section 107 of CGST Act, 2017, the three-month limitation period for filing appeals can be extended by one month on sufficient cause. The extension of limitation due to COVID-19 applied to both the prescribed period and the condonable period. The court found that the Show Cause Notice and cancellation order lacked proper signatures or digital signatures, which have grave implications for assessees. The petitioner's appeal was restored and the petition was disposed of favorably. Case-Laws GST Thu, 21 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425675