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
Views : 135
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