Abhishek Trading Corporation Vs Commissioner (Appeals)
Date: January 18, 2024
Subject Matter
Application of the Limitation Act, 1963 does not apply to Section 107 of the Act
Summary
The case law involves a writ petition under Article 226 of the Constitution of India concerning an order passed by the appellate authority under Section 107 of the Central Goods and Services Tax Act, 2017. The appellate authority dismissed the appeal…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Suyash Agarwal, learned counsel for the petitioner, Sri Parv Agarwal, learned counsel for respondent No.1 and learned Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated August 28, 2023 passed by the appellate authority be…