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Can An Appeal Filed Beyond 120 Days Be Condoned Under GST by CA Gopi Krishna Satchu is a document available to read on EtoBox.
What is Can An Appeal Filed Beyond 120 Days Be Condoned Under GST about?
The document discusses the challenges taxpayers face in filing appeals under the GST regime when they miss the 120-day limitation period set by Section 107 of the CGST Act. It explores the strict statutory framework that limits the condonation of delays and examines whether the provisions of the Limitation Act can be applied in such cases. Additionally, it considers the potential for relief under the constitutional writ jurisdiction of High Courts, which may allow for more flexibility in addressing delays b
- Author
- CA Gopi Krishna Satchu
- Language
- EN