GST - Time limitation for filing appeal - Suffice to say that an appeal...

GST

Time limitation for filing appeal - Suffice to say that an appeal under Section 107 is subject to a 'prescribed period of limitation' and a 'condonable period of limitation' i.e., three months and one month respectively. It is also circumscribed by a pre-deposit condition. If the writ petitioner is able to satisfy the Appellate Authority qua limitation and pre-deposit, it is open to the Appellate Authority to consider the appeal on its own merits and in accordance with law. - HC

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