GST Appeal Dismissal Quashed for Ignoring Extended Limitation Notification

Hikal Ltd Vs Joint Commissioner of Commercial Taxes (Appeals)-4 (Karnataka High Court) The Karnataka High Court examined a writ petition challenging an appellate order that dismissed an appeal as time-barred under the Karnataka Goods and Services Tax Act, 2017. The dispute arose from rejection of the petitioner’s claim for transitional credit. After the petitioner filed an application seeking allowance of transitional credit, a notice proposing rejection was issued, followed by an order rejecting the claim. Under Section 107 of the KGST Act, the petitioner was ordinarily required to file an ...