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HC Can Condone GST Appeal Delay Beyond Section 107 CGST Limit Under Article 226
Case Law Details
- Case Name
- Molana Construction Company Vs Central Goods And Service Tax Department (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
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Molana Construction Company Vs Central Goods And Service Tax Department (Rajasthan High Court)
The Rajasthan High Court recently intervened in a dispute between Molana Construction Company and the Central Goods and Service Tax Department, quashing an order that dismissed the company’s appeal as time-barred. The case highlights the interplay between statutory limitations under the CGST Act, the discretionary powers of appellate authorities, and the extraordinary writ jurisdiction of the High Courts.
The initial order, dated June 13, 2024, by the Joint Commissioner of the ...
Author Info
Very nice article to understand the judgment. Thank you.