Delay in Filing Appeal Dismissed; Court Upholds Strict Adherence to GST Act Timelines for Tax Appeals.

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....Condonation of delay in filing appeal before the appellate authority - Delay of 73 days - The High court dismissed the writ petition, finding it devoid of merit. It affirmed the exclusivity of the limitation provisions outlined in Section 107 of the GST Act and emphasized the importance of adhering to statutory timelines in tax-related matters.....