https://www.taxtmi.com/article/detailed?id=11558 An appeal against cancellation of registration filed after the period prescribed by the CGST appellate provision and beyond its narrowly defined extension cannot be condoned by invoking the Limitation Act because the CGST Act forms a self-contained fiscal code whose limitation rule excludes the Limitation Act; therefore the appellate authority may rightly reject such time-barred appeals. en-us Sat, 01 Jul 2023 08:59:12 +0530 Sat, 01 Jul 2023 08:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11558 An appeal against cancellation of registration filed after the period prescribed by the CGST appellate provision and beyond its narrowly defined extension cannot be condoned by invoking the Limitation Act because the CGST Act forms a self-contained fiscal code whose limitation rule excludes the Limitation Act; therefore the appellate authority may rightly reject such time-barred appeals. Articles Goods and Services Tax - GST Sat, 01 Jul 2023 08:59:12 +0530 https://www.taxtmi.com/article/detailed?id=11558