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HomeGSTP&H HC Sets Aside GST Appellate Authority’s Order for Wrong Limitation Calculation

P&H HC Sets Aside GST Appellate Authority’s Order for Wrong Limitation Calculation

GST

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By Mariya Paliwala
P&H HC Sets Aside GST Appellate Authority’s Order for Wrong Limitation Calculation

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The Punjab and Haryana High Court has set aside the First Appellate Authority’s order dismissing the refund appeal as time-barred, holding that the authority had “incorrectly computed” the limitation period and ignored the legal requirement of treating the communication date as day zero. A Division Bench comprising Justice Lisa Gill and Justice Parmod Goyal allowed…

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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.

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