Limitation for GST Appeal Starts the Day After Order Communication: Allahabad HC

Balaji Coal Traders Vs Commissioner, Commercial Tax, Lucknow and Others (Allahabad High Court) In a recent judgment by the Allahabad High Court, the case of Balaji Coal Traders Vs Commissioner, Commercial Tax, Lucknow raised critical questions regarding the timely filing of appeals under the Uttar Pradesh Goods and Services Tax (UPGST) Act, 2017. The Court was called upon to examine whether an appeal filed by Balaji Coal Traders was within the prescribed time limit and the validity of a time-barred dismissal by the authorities. Facts of the Case The petitioner, Balaji Coal Traders, had initial...