Section 5 of the Limitation Act would not be applicable for appeal filed under GST


Last updated: 15 March 2024

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in the case of M/s. Yadav Steels v. Additional Commissioner and Anr. [Writ Tax No. 975 of 2023 dated February 15, 2024] dismissed the writ petition, thereby holding that, Section 5 of the Limitation Act, 1963 ("the Limitation Act") would not be applicable for appeal filed under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 ("the UPGST Act"). 

Citation :
Writ Tax No. 975 of 2023 dated February 15, 2024

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Bimal Jain
Published in GST
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