Delay in GST Appeal Filing Not Condonable Beyond CGST Act’s Limit

Umair Traders Vs State Of Up And 2 Others (Allahabad High Court) The Allahabad High Court has dismissed the writ petition filed by Umair Traders against the State of Uttar Pradesh and other respondents. This decision, issued by the Court on October 27, 2024, emphasizes the strict application of limitation periods within the Goods and Services Tax (GST) Act, as mandated under Section 107. The petition was heard by Justice Shiv Avtar Sharma, representing Umair Traders, and Ravi Shankar Pandey, learned Additional Chief Standing Counsel (ACSC) for the respondents. The Court observed that similar i...