GST Appeal Limit Starts from Dispatch Date: Madras HC

Thankiyan Georgestephen Vs Joint Commissioner of GST Central Excise (Appeals) (Madras High Court) Madras High Court has intervened in a Goods and Services Tax (GST) appeal case, ruling that the 90-day limitation period for filing an appeal should be calculated from the physical dispatch date of the assessment order, not merely its issuance date. This decision came in the case of Thankiyan Georgestephen Vs Joint Commissioner of GST Central Excise (Appeals), where the petitioner’s appeal was initially rejected for a three-day delay. The petitioner argued that while the assessment order was...