Case Law Details
Case Name : S.K. Chakraborty & Sons Vs Union of India & Ors. (Calcutta High Court)
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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 filing appeals from th...
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Author Bio
I think the section will be Section 107 instead of 170 of SGST Act 2017,