TMI BlogPeriod of limitation - appeal rejected on the ground of time limitation - the legislative intent was not...Period of limitation - appeal rejected on the ground of time limitation - the legislative intent was not to apply the Limitation Act in the proceedings to be taken under the CGST Act. If the intention had been otherwise, there would have been no occasion for conferring specifically power to the High Court to entertain an appeal after the expiry of the period of limitation of 180 days if it was satisfied that there was sufficient cause for not filing it within such period as Section 5 of the Limi..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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