Sponsored
    Follow Us:

Case Law Details

Case Name : Garg Enterprises Vs State of U.P. And 2 Others (Allahabad High Court)
Appeal Number : Writ Tax No. 291 of 2022
Date of Judgement/Order : 19/01/2024
Related Assessment Year :
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

Garg Enterprises Vs State of U.P. And 2 Others (Allahabad High Court)

In a recent judgment, the Allahabad High Court addressed the applicability of Section 5 of the Limitation Act to Section 107 of the Central Goods and Services Tax (CGST) Act, 2017. The case, Garg Enterprises vs

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

One Comment

  1. Ferdous A Mohammad says:

    The judgement isn’t a good judgement at all. The petitioner should have requested to allow provisions of s 5 of limitation Act on the ground that GST act hasn’t passed the tests under the law as there could be instances where a petitioner / appellant had sufficient reasons for not filing an appeal within time. You will find thousands of examples under s 5 of limitation act. Just an example if an appellant falls seriously ill or has an accident and remains confined to bed. How is it possible for him to do this impossible act of filing appeal within time .since GST law has not kept various scenarios in view, thus courts in this country have to come to the rescue of aggrieved. I have read hundreds of judgements on limitation act.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Ads Free tax News and Updates
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31