https://www.taxtmi.com/caselaws?id=441418 Under the Tripura GST law, an appeal had to be filed within the statutory limitation period in section 107(4), read with the Supreme Court's COVID-19 exclusion of time from 15.03.2020 to 28.02.2022. Even after applying that exclusion, the appeal against the June 2020 adjudication order was required to be filed by 28.05.2022, but it was filed only in March 2023. The High Court held that the appeals were therefore time-barred, and that once the special statute's outer limit had expired, the Limitation Act, 1963 could not be invoked to extend time. The dismissal of the appeals for delay was upheld. en-us Tue, 01 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441418 Under the Tripura GST law, an appeal had to be filed within the statutory limitation period in section 107(4), read with the Supreme Court's COVID-19 exclusion of time from 15.03.2020 to 28.02.2022. Even after applying that exclusion, the appeal against the June 2020 adjudication order was required to be filed by 28.05.2022, but it was filed only in March 2023. The High Court held that the appeals were therefore time-barred, and that once the special statute's outer limit had expired, the Limitation Act, 1963 could not be invoked to extend time. The dismissal of the appeals for delay was upheld. Case-Laws GST Tue, 01 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441418