High Court Allows GST Appeals Filed Beyond Limitation

Vasudeva Engineering Vs Union of India and others (Punjab and Haryana High Court) The Punjab and Haryana High Court, in Vasudeva Engineering Vs Union of India and others, addressed the issue of delays in filing GST appeals beyond the statutory limitation period outlined in Section 107 of the CGST Act, 2017. The court emphasized that while the Act imposes a strict timeline of three months, with an additional condonable period of 30 days, the Appellate Authority is bound by these provisions and lacks discretion to allow further delays. However, invoking its jurisdiction under Article 226 of the ...