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The delay condonation application filed beyond the period of thirty days could not be condoned and it was clearly not maintainable by the appellate authority.

Shanti Prime Publication Pvt. Ltd. Maintainability of petition — The period of limitation to file a first appeal under Section 107 of the U.P. GST Rules, 2017 is three months and the period for which the delay may be condoned is thirty days from the expiry of normal period of limitation. Clearly, no application for condonation of delay may have been entertained by the appellate authority beyond a period of thirty days from the date of expiry of normal period of limitation. — Shailendra Eat Udyog Vs. State of U.P. And 3 Others [2019] 8 TAXLOK.COM 032 (Allahabad)