Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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S.107 CGST Act Prescribes Independent Regime Of Limitation For Filing Appeals, Application Of S.5 Limitation Act Stands Excluded: Delhi HC
Appeal Against OrderGST
The Delhi High Court held that Section 107 of the CGST Act prescribes an independent regime of limitation for filing appeals, excluding the application of Section 5 of the Limitation Act. This ruling clarifies the timelines for filing GST appeals. It emphasizes the importance of adhering to the specific statutory provisions governing GST appeals. The decision ensures clarity and consistency in the appeal process under the GST law.
