https://www.taxtmi.com/caselaws?id=449918 The text addresses limitation for filing GST appeals under the statutory appeal provision and the interaction with the Limitation Act. It explains that the statutory appeal provision prescribes a specific limitation period to ensure expeditious tax dispute resolution, while the Limitation Act permits extension on showing sufficient cause. The analysis concludes the statutory appeal provision functions as a complete code for limitation in the tax context, thereby excluding application of the general extension power and preventing reliance on the Limitation Act to extend time for appeals filed beyond the prescribed period. en-us Thu, 15 Feb 2024 00:00:00 +0530 Tue, 13 Jan 2026 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449918 The text addresses limitation for filing GST appeals under the statutory appeal provision and the interaction with the Limitation Act. It explains that the statutory appeal provision prescribes a specific limitation period to ensure expeditious tax dispute resolution, while the Limitation Act permits extension on showing sufficient cause. The analysis concludes the statutory appeal provision functions as a complete code for limitation in the tax context, thereby excluding application of the general extension power and preventing reliance on the Limitation Act to extend time for appeals filed beyond the prescribed period. Case-Laws GST Thu, 15 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449918