Delay Beyond 1 Month in GST Appeals Not Condonable: Chhattisgarh HC

Nandan Steels And Power Limited Vs State of Chhattisgarh Through The Secretary (Chhattisgarh High Court) Chhattisgarh High Court ruled on the case of Nandan Steels and Power Limited vs. State of Chhattisgarh, dismissing an appeal challenging the rejection of CGST input credit due to delayed filing. The appellant, a private company engaged in manufacturing iron and steel products, sought to claim CGST input credit of ₹30,74,436 but was denied ₹25,33,950 by the adjudicating authority. An appeal was filed under Section 107(1) of the Chhattisgarh Goods and Services Tax Act, 2017 (CGST Act), bu...