Appeal Period to Be Counted from Next Day of Order, Not Same Day: MP HC

Laxmi Motors Vs State of M.P. And Others (Madhya Pradesh High Court) MP High Court Rules on GST Appeal Limitation: Appeal Filed in 4th Month is Valid After Applying General Clauses Act & Supreme Court Precedent Summary The Madhya Pradesh High Court, in the case of Laxmi Motors Vs State of M.P. And Others, addressed a significant point of law concerning the proper method for calculating the statutory period of limitation for filing an appeal under the Central Goods and Services Tax Act, 2017 (CGST Act). The core issue revolved around the Appellate Authority’s decision to dismiss the...