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When limitation elapses right is not extinguished but remedy is barred
Case Law Details
- Case Name
- Golcha Garments Vs Joint Commissioner of GST & Central Excise (Appeals) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Golcha Garments Vs Joint Commissioner of GST & Central Excise (Appeals) (Madras High Court)
Hon’ble Supreme Court has made it clear that what was extended by order of Hon’ble Supreme Court qua Covid-19 period was only the period of limitation and not the period upto which the delay can be condoned in exercise of discretion conferred by the Statute. Therefore, this Court in the light of the authoritative pronouncement of Hon’ble Supreme Court, finds no grounds to interfere with the order of the first respondent.
The argument that impugned order returns a finding in favour ...



