https://www.taxtmi.com/caselaws?id=448808 Per the analysis, appeals under the Central Goods and Services framework are governed by the specific limitation scheme in the Acts provision relating to appeals, which by its terms and structure operates as a self-contained code and precludes invocation of the general Limitation Acts extension or condonation provisions. Because the statutory appeal period is explicit and contains no provision for condoning delay, the general remedy for extension of limitation cannot be applied, resulting in dismissal of appeals filed beyond the prescribed period and refusal of extraordinary jurisdiction to override that statutory time bar. en-us Fri, 19 Jan 2024 00:00:00 +0530 Fri, 29 May 2026 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448808 Per the analysis, appeals under the Central Goods and Services framework are governed by the specific limitation scheme in the Acts provision relating to appeals, which by its terms and structure operates as a self-contained code and precludes invocation of the general Limitation Acts extension or condonation provisions. Because the statutory appeal period is explicit and contains no provision for condoning delay, the general remedy for extension of limitation cannot be applied, resulting in dismissal of appeals filed beyond the prescribed period and refusal of extraordinary jurisdiction to override that statutory time bar. Case-Laws GST Fri, 19 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448808