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HomeGSTTime Spent on Rectification Can’t Make Appeal Late: Allahabad HC Allows GST...

Time Spent on Rectification Can’t Make Appeal Late: Allahabad HC Allows GST Appeal

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The Allahabad High Court has held that the underlying principle of Section 14 of the Limitation Act, 1963—aimed at advancing substantial justice—would apply to appeals filed under the Uttar Pradesh Goods and Services Tax (UP GST) Act, 2017, even though the Limitation Act does not apply in strict terms to GST proceedings. The Bench of…

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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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