https://www.taxtmi.com/caselaws?id=760847 The HC quashed an appellate authority's order dated 11.03.2024 that rejected an appeal under Section 107 of the CGST Act, 2017 on grounds of delay. The court held that the amendment notified on 26.12.2022 to Rule 108(3) was clarificatory in nature and had retrospective effect from 26.12.2022, citing similar rulings by Gujarat and Karnataka HCs. Since the amendment was already in force when the impugned order was passed, the rejection based on delay was unjustified. The matter was remitted back to the appellate authority for fresh consideration on merits. en-us Fri, 20 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 22:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760847 The HC quashed an appellate authority's order dated 11.03.2024 that rejected an appeal under Section 107 of the CGST Act, 2017 on grounds of delay. The court held that the amendment notified on 26.12.2022 to Rule 108(3) was clarificatory in nature and had retrospective effect from 26.12.2022, citing similar rulings by Gujarat and Karnataka HCs. Since the amendment was already in force when the impugned order was passed, the rejection based on delay was unjustified. The matter was remitted back to the appellate authority for fresh consideration on merits. Case-Laws GST Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760847