https://www.taxtmi.com/caselaws?id=449439 HC allowed petitioner's appeal challenging dismissal under Section 107 of CGST/KGST Act. Court found time spent before wrong forum excludable under Limitation Act and recognized CBIT circular extending appeal deadline. Endorsement dismissing appeal on limitation grounds was set aside, directing appellate authority to consider appeal on merits without limitation constraints. en-us Tue, 16 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449439 HC allowed petitioner's appeal challenging dismissal under Section 107 of CGST/KGST Act. Court found time spent before wrong forum excludable under Limitation Act and recognized CBIT circular extending appeal deadline. Endorsement dismissing appeal on limitation grounds was set aside, directing appellate authority to consider appeal on merits without limitation constraints. Case-Laws GST Tue, 16 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449439