https://www.taxtmi.com/highlights?id=67564 Time limitation for filing appeal - Suffice to say that an appeal under Section 107 is subject to a 'prescribed period of limitation' and a 'condonable period of limitation' i.e., three months and one month respectively. It is also circumscribed by a pre-deposit condition. If the writ petitioner is able to satisfy the Appellate Authority qua limitation and pre-deposit, it is open to the Appellate Authority to consider the appeal on its own merits and in accordance with law. - HC en-us Sat, 07 Jan 2023 18:50:30 +0530 Sat, 07 Jan 2023 18:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67564 Time limitation for filing appeal - Suffice to say that an appeal under Section 107 is subject to a 'prescribed period of limitation' and a 'condonable period of limitation' i.e., three months and one month respectively. It is also circumscribed by a pre-deposit condition. If the writ petitioner is able to satisfy the Appellate Authority qua limitation and pre-deposit, it is open to the Appellate Authority to consider the appeal on its own merits and in accordance with law. - HC Highlights GST Sat, 07 Jan 2023 18:50:30 +0530 https://www.taxtmi.com/highlights?id=67564