Court :
Punjab & Haryana High Court
Brief :
The Hon'ble Punjab & Haryana High Court in the case of Vasudeva Engineering v. Union of India [CWP No. 27468, 18475, 26077, 18591 and 5397 of 2023 (O&M) dated October 24, 2024] held that provisions under Section 107 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") are not condemnable to Limitation Act, 1963 ("the Limitation Act") and therefore, delay cannot be further condoned. However, High Court under Article 226 of the Constitution of India has the power to condone delay in filing appeal.
Citation :
CWP No. 27468, 18475, 26077, 18591 and 5397 of 2023 (O&M) dated October 24, 2024
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