Limitation Act Cannot Condone Appeal Beyond CGST Act’s Prescribed Period

Addichem Speciallity LLP Vs Special Commissioner I (Delhi High Court)

Appeal filed beyond period prescribed u/s. 107 of CGST Act cannot be condoned by invoking provisions of Limitation Act

Delhi High Court held that provisions of section 107(1) and 107(4) of CGST Act prescribes specific period of limitation for filing of an appeal hence appellate authority doesn’t hold power to condone delay in filing appeal by invoking provisions of Limitation Act, 1963

Facts- The present petition is preferred by the assessee mainly on the issue that whether the Ap

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