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Section GST 107 Appeal Dismissal Upheld as Filed Beyond Statutory Outer Limit: Orissa HC
Case Law Details
- Case Name
- Sri Balaji Metallics Private Limited Vs Commissioner of CT & GST (Orissa High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Orissa High Court
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Sri Balaji Metallics Private Limited Vs Commissioner of CT & GST (Orissa High Court)
The Orissa High Court dismissed a writ petition challenging the appellate authority’s order rejecting an application for condonation of delay and the appeal under Section 107 of the Central Goods and Services Tax Act, 2017. The petitioner contended that the order passed under Section 73 in Form DRC-07 was communicated only on 14.06.2024 when its bank account was attached, and therefore limitation should run from that date.
Read SC Judgment in this case: SC Issues Notice on Section 107(4) GST Appeal ...
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