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of <h1>High Court Affirms Dismissal of Late GST Appeal, Emphasizes Strict Interpretation of Special Statutes and Timely Tax Dispute Resolution.</h1> The High Court upheld the dismissal of an appeal under Section 107 of the Uttar Pradesh GST Act due to being filed 66 days late, emphasizing that the GST Act is a special statute with its own limitation provisions, which exclude the application of Section 5 of the Limitation Act. The court rejected the petitioner's argument for applying Section 5 to extend the filing period, citing the need for strict interpretation of fiscal statutes and the importance of timely dispute resolution in tax matters. The court dismissed the Calcutta High Court's contrary judgment, reinforcing the exclusion of general limitation provisions.
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