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GST Appeal Limitation | Appellate Authority Powerless to Condone Delay Beyond Statute, But Writ Court Can: Rajasthan HC

The Rajasthan High Court, Jaipur Bench has held that while appellate authorities are bound by the strict limitation period prescribed under Section 107 of the Central Goods and Services Tax (CGST) Act, 2017, the High Court can intervene in writ jurisdiction to condone delay where the facts disclose a reasonable and bona fide cause.  The…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 5+ 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 as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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