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2018 (5) TMI 1649 - HC - GSTConstitution of appellate authority - Section 129(1)(a) of Haryana Goods and Services Tax/Central Goods and Services Tax of the Act, 2017 - Held that: - learned counsel for the State has produced the notification dated 19.04.2018 appointing the Appellate Authority under the Haryana Goods and Services Tax Act, 2017. The notification had been made effective from July 01, 2017. As the Appellate Authority has been constituted, the grievance to that extent has been rendered infructuous. Time Limitation - Held that: - as the petitioner could not file appeal earlier because of non-constitution of the Appellate Authority, which has now been appointed vide notification dated April 19, 2018, the appeal filed by the appellant shall not be dismissed only on account of delay. Petition disposed off.
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