https://www.taxtmi.com/caselaws?id=439367 The HC held that appeals under Section 107(4) of the CGST Act, 2017 must be filed within the prescribed 30-day period, with no power to condone delay beyond this timeframe. Relying on the SC's interpretation of a similar provision under the Central Excise Act, the court found that the Limitation Act does not apply to extend the appeal period under the CGST Act, which is a self-contained code. The rejection of the appeal as time-barred by the respondent was upheld, and the petition was dismissed. en-us Tue, 13 Jun 2023 00:00:00 +0530 Fri, 29 May 2026 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439367 The HC held that appeals under Section 107(4) of the CGST Act, 2017 must be filed within the prescribed 30-day period, with no power to condone delay beyond this timeframe. Relying on the SC's interpretation of a similar provision under the Central Excise Act, the court found that the Limitation Act does not apply to extend the appeal period under the CGST Act, which is a self-contained code. The rejection of the appeal as time-barred by the respondent was upheld, and the petition was dismissed. Case-Laws GST Tue, 13 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439367