https://www.taxtmi.com/caselaws?id=780532 Delay in refiling a Special Leave Petition could not be condoned because Section 107(4) of the Jammu & Kashmir Goods and Services Tax Act, 2017 imposed an express statutory limit on extension of time. The Court found the delay to be about three months and held that, in light of that restriction, there was no basis to enlarge the limitation period or interfere with the impugned order. The Special Leave Petition was therefore dismissed. en-us Mon, 17 Feb 2025 00:00:00 +0530 Fri, 31 Oct 2025 08:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780532 Delay in refiling a Special Leave Petition could not be condoned because Section 107(4) of the Jammu & Kashmir Goods and Services Tax Act, 2017 imposed an express statutory limit on extension of time. The Court found the delay to be about three months and held that, in light of that restriction, there was no basis to enlarge the limitation period or interfere with the impugned order. The Special Leave Petition was therefore dismissed. Case-Laws GST Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780532