GST Appeal Can’t Be Dismissed for 1-Day Delay: Jharkhand HC

J.J. Electrotech Private Limited Vs Union of India (Jharkhand High Court) Jharkhand High Court, in the case of J.J. Electrotech Private Limited Vs Union of India, has overturned an order from the Additional Commissioner (Appeals), Central Goods and Service Tax and Central Excise, Ranchi. The appeal, filed by J.J. Electrotech Private Limited against an original order dated September 5, 2023, was initially dismissed on December 31, 2024, solely due to a perceived delay in filing. The High Court noted that the appeal was filed online on December 5, 2023. Under Section 107 of the GST Act, the stat...