Allahabad HC Upholds Time-Barred GST Appeal Dismissal

Chikki Cosmetic Budhanpur And Another Vs State of U.P. and Another (Allahabad High Court) Allahabad High Court has dismissed a writ petition filed by Chikki Cosmetic Budhanpur and another, challenging the dismissal of their Goods and Services Tax (GST) appeal on grounds of being time-barred. The court firmly upheld the statutory limitations governing appeals under the GST Act, emphasizing that appellate authorities, including the High Court in its extraordinary jurisdiction, cannot condone delays beyond the period explicitly prescribed by the statute. The petitioners sought to quash an order d...