Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeGSTGSTAT to Examine Whether Delay Beyond Statutory Limit Can Be Condoned U/s...

GSTAT to Examine Whether Delay Beyond Statutory Limit Can Be Condoned U/s 107 of CGST Act

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Goods and Services Tax Appellate Tribunal (GSTAT) has taken up an important legal issue concerning the powers of appellate authorities under the GST law to condone delays in filing appeals beyond the statutory time limit prescribed under Section 107 of the Central Goods and Services Tax (CGST) Act, 2017. The matter came up before…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Nikhil Bhandari
Nikhil Bhandari
Nikhil Bhandari is a Chartered Accountant and a Indirect Tax professional with over 5 years of post-qualification experience in tax advisory, compliance management, and tax process optimization. Associated with SDU LLP since August 2015 spanning his articleship through to his current role as Manager Nikhil has uniquely navigated India’s transition from the legacy tax regime into the GST era.His expertise encompasses both strategic advisory and Indirect Tax litigation, where he represents clients in complex disputes across the manufacturing, service, and e-commerce sectors. By providing high-level counsel to corporate leadership, he ensures that tax positions are not only robust and compliant but also structured for long-term operational efficiency.Beyond his core practice, Nikhil is a proactive contributor to the GST ecosystem. He is dedicated to tracking and analyzing judicial precedents from various High Courts and the Supreme Court, fostering greater clarity and ease of access to tax intelligence for the wider professional community.

Latest articles

Customs Broker Salary in India: How Much Can You Earn in 2026?

Customs brokerage offers careers in cargo clearance, import-export documentation, regulatory compliance and logistics management....

JURISHOUR | TAX LAW DAILY BULLETIN : 26 OCTOBER, 2026

Here’s the Tax Law Daily Bulletin for October 26, 2026.GSTVIJAYAWADA DGGI | RS. 264.87...

GST Registration Restored: Dept.’s Appeal Becomes Infructuous Despite Illegal Delay Condonation: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Hyderabad, has held that the First...

No Concealment Penalty When Search-Related Return Is Accepted Without Addition: Gujarat HC

The Gujarat High Court has quashed an income tax penalty of ₹21.16 lakh, holding...

More like this

Customs Broker Salary in India: How Much Can You Earn in 2026?

Customs brokerage offers careers in cargo clearance, import-export documentation, regulatory compliance and logistics management....

JURISHOUR | TAX LAW DAILY BULLETIN : 26 OCTOBER, 2026

Here’s the Tax Law Daily Bulletin for October 26, 2026.GSTVIJAYAWADA DGGI | RS. 264.87...

GST Registration Restored: Dept.’s Appeal Becomes Infructuous Despite Illegal Delay Condonation: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Hyderabad, has held that the First...