GST Appeal Limitation: 90 Days vs. 3 Months – Madras HC Orders Reexamination

Advertisement Tvl. S.V. Technick Vs Appellate Deputy Commissioner (CT)(GST)(Appeal-II) (Madras High Court) Madras High Court recently addressed a writ petition filed by Tvl. S.V. Technick challenging the dismissal of its GST appeal on the grounds of exceeding the statutory period of limitation under Section 107 of the GST Act, 2017. The petitioner argued that the appellate authority misinterpreted the prescribed time limit for filing appeals by calculating it as 90 days plus an additional 30 days, instead of using the term “months” as per the General Clauses Act, 1977. Under Sec...