https://www.taxtmi.com/caselaws?id=757683 The AP HC dismissed appeals filed beyond the limitation period under Section 107 of the APGST Act. The court held that Section 5 of the Limitation Act does not apply to APGST appeals, following SC precedents in Singh Enterprises and Popular Construction Co. The APGST Act's specific time limits (three months for dealers, six months for authorities, with 30-day extension provision) impliedly exclude general limitation provisions. The appellate authority cannot condone delays beyond the statutory 30-day extension period under Section 107(4) of the APGST Act. en-us Fri, 23 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757683 The AP HC dismissed appeals filed beyond the limitation period under Section 107 of the APGST Act. The court held that Section 5 of the Limitation Act does not apply to APGST appeals, following SC precedents in Singh Enterprises and Popular Construction Co. The APGST Act's specific time limits (three months for dealers, six months for authorities, with 30-day extension provision) impliedly exclude general limitation provisions. The appellate authority cannot condone delays beyond the statutory 30-day extension period under Section 107(4) of the APGST Act. Case-Laws GST Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757683