https://www.taxtmi.com/caselaws?id=432110 The HC dismissed a petition challenging condonation of delay in filing an appeal under Section 107 of the Central Goods and Services Tax Act, 2017. The petitioner's prescribed three-month period and one-month condonable period had elapsed during Covid-19. The court held that the SC's Covid-19 extension applied only to limitation periods, not to discretionary condonation periods under statute. Following established precedent, the court found no grounds to interfere with the lower authority's order, noting that when limitation expires, the remedy is barred though the right remains unextinguished. en-us Mon, 12 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432110 The HC dismissed a petition challenging condonation of delay in filing an appeal under Section 107 of the Central Goods and Services Tax Act, 2017. The petitioner's prescribed three-month period and one-month condonable period had elapsed during Covid-19. The court held that the SC's Covid-19 extension applied only to limitation periods, not to discretionary condonation periods under statute. Following established precedent, the court found no grounds to interfere with the lower authority's order, noting that when limitation expires, the remedy is barred though the right remains unextinguished. Case-Laws GST Mon, 12 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432110