https://www.taxtmi.com/caselaws?id=450063 Central Goods and Services Act is characterised as a special, self-contained code whose inbuilt limitation mechanism excludes application of the general Limitation Act; therefore the general provision for condonation of delay does not apply, and condonation cannot be granted once the statutory limitation period has expired. The statutory scheme prescribes a fixed limitation period for filing appeals under the Act and, in the absence of any provision permitting extension for sufficient cause after that period, delays beyond the prescribed period cannot be regularised. en-us Fri, 19 Jan 2024 00:00:00 +0530 Tue, 13 Jan 2026 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450063 Central Goods and Services Act is characterised as a special, self-contained code whose inbuilt limitation mechanism excludes application of the general Limitation Act; therefore the general provision for condonation of delay does not apply, and condonation cannot be granted once the statutory limitation period has expired. The statutory scheme prescribes a fixed limitation period for filing appeals under the Act and, in the absence of any provision permitting extension for sufficient cause after that period, delays beyond the prescribed period cannot be regularised. Case-Laws GST Fri, 19 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450063