Exclude GST Order Signing & Pronouncement Days from Limitation Calculation: Delhi HC

Pramod Kumar Tomar (Prop. M/s. Paramount Steel) Vs Assistant Commissioner (Delhi High Court) HC held that According to Section 12 of Limitation Act, 1963, the day order was signed  and the day judgment was pronounced should be excluded for calculation of limitation for Appeal Filing under GST. The case of Pramod Kumar Tomar (Prop. M/s. Paramount Steel) vs. Assistant Commissioner, as presented before the Delhi High Court, revolves around the dismissal of the petitioner’s appeal against the rejection of a refund claim, primarily on grounds of limitation. Here’s a comprehensive summa...