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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)
Date of Judgement/Order
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Advertisement 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...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,569

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