GST Appellate authority cannot entertain appeals filed beyond allowed periods

Venkateswara Rao Kesanakurti vs The State of Andhra (Andhra Pradesh High Court) In the case of Venkateswara Rao Kesanakurti vs. The State of Andhra Pradesh, the Andhra Pradesh High Court addressed several writ petitions concerning the dismissal of appeals filed under Section 107 of the Central Goods and Service Tax Act due to exceeding the statutory limitation period. The petitioners argued that the appellate authority had the discretion to condone the delay beyond the specified timeframe, relying on provisions of the Limitation Act and prior judgments. However, the government’s counsel cont...