Appellate Authority has the discretion to allow an appeal presented after the expiry of the limitation period
Last updated: 27 March 2024
Court :
Calcutta High Court
Brief :
The Hon'ble Calcutta High Court in the case of Arvind Gupta v. Assistant Commissioner of Revenue State Taxes [Writ Petition Application No. 2904 of 2023 dated January 04, 2024], held that the Appellate Authority has the discretion to allow an appeal to be presented within one month after expiry of the period of limitation stipulated from the date of communication of the order upon sufficient cause being shown as per Section 107 (4) of the Central Goods and Services Tax Act, 2017 ("the CGST Act").
Citation :
Writ Petition Application No. 2904 of 2023 dated January 04, 2024
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Bimal Jain
Published in GST
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