https://www.taxtmi.com/highlights?id=75120 Maintainability of appeal - appeal filed by the petitioner was dismissed on the ground of limitation - The High court concluded that the petitioner's appeal was filed beyond the prescribed limitation period under Section 107 of the GST Act. It held that the exclusion of Section 5 of the Limitation Act applies to appeals under the GST Act, as confirmed by previous rulings and the specific language of Section 107. - Section 107 of the GST Act, operates as a complete code in itself, explicitly delineating limitation periods for filing appeals and implicitly excluding the application of general limitation provisions such as Section 5 of the Limitation Act. - Writ petition dismissed. en-us Thu, 22 Feb 2024 08:21:55 +0530 Thu, 22 Feb 2024 08:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75120 Maintainability of appeal - appeal filed by the petitioner was dismissed on the ground of limitation - The High court concluded that the petitioner's appeal was filed beyond the prescribed limitation period under Section 107 of the GST Act. It held that the exclusion of Section 5 of the Limitation Act applies to appeals under the GST Act, as confirmed by previous rulings and the specific language of Section 107. - Section 107 of the GST Act, operates as a complete code in itself, explicitly delineating limitation periods for filing appeals and implicitly excluding the application of general limitation provisions such as Section 5 of the Limitation Act. - Writ petition dismissed. Highlights GST Thu, 22 Feb 2024 08:21:55 +0530 https://www.taxtmi.com/highlights?id=75120