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    Maintainability of appeal - appeal filed by the petitioner was...

    Appeal Dismissed: Late Filing Beyond GST Act's Section 107 Timeline; Limitation Act Section 5 Not Applicable.

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    GSTFebruary 22, 2024Case LawsHC

    Maintainability of appeal - appeal filed by the petitioner was dismissed on the ground of limitation - The High court concluded that the petitioner's appeal was filed beyond the prescribed limitation period under Section 107 of the GST Act. It held that the exclusion of Section 5 of the Limitation Act applies to appeals under the GST Act, as confirmed by previous rulings and the specific language of Section 107. - Section 107 of the GST Act, operates as a complete code in itself, explicitly delineating limitation periods for filing appeals and implicitly excluding the application of general limitation provisions such as Section 5 of the Limitation Act. - Writ petition dismissed.

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