HC Allows Appeal Filing Despite Expired Statutory Limitation Period

PRM Constructions Vs Assistant Commissioner of GST & Central Excise (Madras High Court)

Introduction: In a recent ruling, the Madras High Court granted PRM Constructions a three-week extension to file a statutory appeal against the Assistant Commissioner of GST & Central Excise. The request was made as the opportunity to file an appeal had lapsed according to the statutory limitation under the Finance Act, 1994.

Analysis: This ruling highlights the

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