HC Upholds Dismissal of GST Appeal under Section 107 Due to 73-Day Delay

Yadav Scrap Traders Vs Additional Commissioner And Another (Allahabad High Court) HC upheld dismissal of appeal under Section 107 of GST Act due to a delay of 73 day In the case of Yadav Scrap Traders v. Additional Commissioner and Another, the Allahabad High Court dealt with a writ petition challenging the dismissal of an appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 (GST Act) on the grounds of limitation. The petitioner’s appeal was dismissed because it was filed 73 days beyond the prescribed time limit. The crux of the petitioner’s argument was c...