52nd GST Council Recommendations can be considered to compute Time Limit for filing Appeal

M Group Vs Assistant Commissioner of State Tax (Gujarat High Court) The Gujarat High Court’s recent ruling in M/s. M Group v. Assistant Commissioner of State Tax [Special Civil Application No. 8503 of 2023 dated October 26, 2023] has significant implications for GST appeals, especially considering the recommendations of the 52nd GST Council Meeting. This article delves into the case background, issues raised, and the court’s decisive stance on the application of these recommendations. Hon’ble Gujarat High Court disposed of the writ petition and held that the Revenue Department ca...