Court :
Gujarat High Court
Brief :
The Hon’ble Gujarat High Court in Gujarat State Petronet Ltd. v. Union of India [R/Special Civil Application No. 15607 of 2019, decided on March 5, 2020] quashed and set aside the order passed by the Appellate Authority rejecting the appeal on the ground of limitation. Held that, there was no failure in filling the appeal within the prescribed period of limitation as the period of limitation did not start till time order passed by the Adjudicating Authority was electronically uploaded on the GST portal.
Citation :
R/Special Civil Application No. 15607 of 2019, decided on March 5, 2020
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