Date of online filing of appeal be considered as date of filing GST appeal for the purpose of limitation
Last updated: 27 November 2024
Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in the case of Kasturi & Sons (P.) Ltd. v. Additional Commissioner of GST & Central Excise (Appeals-1), Chennai [W.P. No. 18642 of 2024 dated July 10, 2024] wherein the Hon'ble High Court taking into consideration Rule 108(3) of the Central Goods and Services Tax Rules, 2017 ("the CGST Rules") held that the date of online filing of appeal be considered as the date of filing GST appeal for the purpose of limitation.
Citation :
W.P. No. 18642 of 2024 dated July 10, 2024
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Bimal Jain
Published in GST
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