https://www.taxtmi.com/article/detailed?id=13102 The Madras High Court set aside an order rejecting a GST appeal as time-barred and directed the Department to receive and dispose of the appeal on merits without deciding the limitation question, noting the delay was short and that the taxpayer challenged invocation of Section 74 of the CGST Act; the note contrasts this approach with other High Courts that have variably applied the Limitation Act or treated the CGST limitation as self-contained. en-us Tue, 12 Nov 2024 17:57:14 +0530 Tue, 12 Nov 2024 17:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13102 The Madras High Court set aside an order rejecting a GST appeal as time-barred and directed the Department to receive and dispose of the appeal on merits without deciding the limitation question, noting the delay was short and that the taxpayer challenged invocation of Section 74 of the CGST Act; the note contrasts this approach with other High Courts that have variably applied the Limitation Act or treated the CGST limitation as self-contained. Articles Goods and Services Tax - GST Tue, 12 Nov 2024 17:57:14 +0530 https://www.taxtmi.com/article/detailed?id=13102