Southern Enterprises Vs Joint Commissioner(Appeals), State Tax
Date: January 31, 2023
Court: High Court
Bench: Telangana
Type: Writ Petition
Judge(s)/Member(s): UJJAL BHUYAN, N.TUKARAMJI
Subject Matter
Taxpayer should not be left without any remedy due to non-constitution of GST Tribunals u/s 109
Summary
Though the lower appellate authority may be right in holding that while it may allow filing of an appeal beyond the limitation of three months for a further period of one month, therefore, by extension of limitation beyond the extended period of one…