Case Law Details
Case Name : N.M.D.C. Vs Authority For Advance Ruling (Karnataka High Court)
Related Assessment Year :
Courts :
All High Courts Karnataka High Court
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N.M.D.C. Vs Authority For Advance Ruling (Karnataka High Court)
It is provided categorically under the CGST Act that no delay can be condoned after expiry of 30 + 30 days period. No such contingency was involved in the aforesaid case. Not only this, the doctrine of merger is not applicable in the facts and circumstances of the case. Hence, no relief can be granted on the basis of the aforesaid judgment.
No outer limit in respect of limitation was provided under the statute as provided under the CGST Act. There cannot be condonation of delay beyond the period of 60 days. Keeping in view the fac...
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