Court :
Supreme Court of India
Brief :
The Hon'ble Supreme Court in the case of M/s. MPPKVV Co. Ltd. v. GST and Central Excise Commissioner [Special Leave Petition (Civil) No. 14223 of 2019 dated February 15, 2024], allowed the civil appeal and held that the Appellant could have no doubt filed an appeal before the Appellate Commissioner within the period of limitation prescribed under sub-section 3A of Section 85 of the Finance Act, 1994 ("the Finance Act"). Therefore, the period during which the matter was pending before the High Court, must be excluded since the High Court specifically granted liberty to the Appellant to file an appeal before the Appellate Commissioner.
Citation :
Special Leave Petition (Civil) No. 14223 of 2019 dated February 15, 2024
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