HC dismisses GST appeal filed after statutory limitation of 120 days without explanation

Sri. Nissar Mohammed Imran Vs Deputy Commissioner (ST) (Madras High Court) Madras High Court has taken a view in W.P.No.25666 of 2022 that service effected online in terms of Section 169(1)(d) of the Act is a valid method/mode of service and this order has attained finality as on date. The provisions of Section 107 of the Act deal with ‘Appeal’ and provide that an appeal be filed as against any order of the State Goods and Services Tax Act within a period of 90 days. There is a condonable period of one month after the aforesaid period of 90 days, for which the authority may grant ...