https://www.taxtmi.com/caselaws?id=773753 An appeal filed beyond the statutory limitation period under Section 107 of the Tamil Nadu GST Act was not interfered with, as the appellate authority was found to have correctly rejected it as time-barred. At the same time, the assessment and consequential demand were set aside because notices had preceded the order and the dispute on input tax credit could be reconsidered on a proper reply. Fresh adjudication was directed, subject to deposit of part of the disputed tax. The result was that the limitation-based dismissal of the appeal stood, while the assessment was remitted for de novo proceedings. en-us Tue, 03 Jun 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773753 An appeal filed beyond the statutory limitation period under Section 107 of the Tamil Nadu GST Act was not interfered with, as the appellate authority was found to have correctly rejected it as time-barred. At the same time, the assessment and consequential demand were set aside because notices had preceded the order and the dispute on input tax credit could be reconsidered on a proper reply. Fresh adjudication was directed, subject to deposit of part of the disputed tax. The result was that the limitation-based dismissal of the appeal stood, while the assessment was remitted for de novo proceedings. Case-Laws GST Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773753