HomeGSTAppeal Beyond 4 Months Not Condonable by GST Appellate Authority; Rajasthan HC...

Appeal Beyond 4 Months Not Condonable by GST Appellate Authority; Rajasthan HC Clarifies S. 107 Limitation

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Rajasthan High Court has held that Section 107 of the CGST Act prescribes a strict limitation scheme under which an appeal must be filed within three months, with a maximum condonable delay of only one additional month by the appellate authority. The Court clarified that this outer limit is jurisdictional and binding on statutory…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

ICAI Refutes Social Media Claims of Examination Data Breach, Assures Students of Complete Data Security

The Institute of Chartered Accountants of India (ICAI) has issued an important clarification dismissing...

Supreme Court Declares Right to Walk and Access Footpaths a Fundamental Right; Enhances Compensation in Child Road Accident Case

The Supreme Court has declared that the right to walk is a fundamental right...

Supreme Court Upholds Municipal Corp. Commissioner’s Power to Dismiss Municipal Officers

The Supreme Court has held that the Commissioner of the Municipal Corporation is the...

GST Appeal Can’t Be Rejected as Time-Barred When Taxpayer Was Pursuing Rectification Remedy: Telangana High Court

The Telangana High Court has held that an appellate authority should not reject an...

More like this

ICAI Refutes Social Media Claims of Examination Data Breach, Assures Students of Complete Data Security

The Institute of Chartered Accountants of India (ICAI) has issued an important clarification dismissing...

Supreme Court Declares Right to Walk and Access Footpaths a Fundamental Right; Enhances Compensation in Child Road Accident Case

The Supreme Court has declared that the right to walk is a fundamental right...

Supreme Court Upholds Municipal Corp. Commissioner’s Power to Dismiss Municipal Officers

The Supreme Court has held that the Commissioner of the Municipal Corporation is the...