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Limitation Act Applicability in GST Appeals: Calcutta HC Ruling
Case Law Details
- Case Name
- S.K. Chakraborty & Sons Vs Union of India & Ors. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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S.K. Chakraborty & Sons Vs Union of India & Ors. (Calcutta High Court)
Introduction: The Calcutta High Court recently addressed the applicability of the Limitation Act to appeals filed under the Goods and Services Tax (GST) regime. In the case of S.K. Chakraborty & Sons Vs Union of India & Ors., the court’s decision sheds light on crucial aspects of filing appeals under GST laws.
Detailed Analysis: The crux of the matter revolves around the filing period for appeals under the GST regime. Section 107 of the GST Act prescribes a three-month window for filin...






I think the section will be Section 107 instead of 170 of SGST Act 2017,