https://www.taxtmi.com/highlights?id=74834 Maintainability of appeal before the appellant authority - Period of limitation - while Section 29(2) of the Limitation Act excludes the applicability of Section 5 for condonation of delay, Section 14, which excludes time spent before a wrong forum, is applicable to appeals under Section 107 of the KGST Act. Additionally, the court noted that a circular issued by the Central Board of Indirect Taxes extended the period for filing appeals. en-us Mon, 12 Feb 2024 06:30:10 +0530 Mon, 12 Feb 2024 06:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74834 Maintainability of appeal before the appellant authority - Period of limitation - while Section 29(2) of the Limitation Act excludes the applicability of Section 5 for condonation of delay, Section 14, which excludes time spent before a wrong forum, is applicable to appeals under Section 107 of the KGST Act. Additionally, the court noted that a circular issued by the Central Board of Indirect Taxes extended the period for filing appeals. Highlights GST Mon, 12 Feb 2024 06:30:10 +0530 https://www.taxtmi.com/highlights?id=74834