GST appeal delay cannot be condoned beyond Section 107 limit: Delhi HC

Addichem Speciality LLP Vs Special Commissioner I (Delhi High Court) The Delhi High Court considered a batch of writ petitions arising from orders of the Appellate Authority dismissing statutory appeals under Section 107 of the Central Goods and Services Tax Act, 2017 solely on the ground of limitation. The petitioners, all registered taxpayers under the CGST Act, had challenged various adjudication orders, including cancellation of GST registrations, rejection of refund claims, and tax demands. Their appeals before the Appellate Authority were rejected because they were filed beyond the presc...