Sree Krishna Hot Dip Galvanizers Vs State of Karnataka
Date: January 15, 2024
Subject Matter
Time spent in filing an appeal before the wrong authority is to be excluded while computing the limitation period
Summary
The case of Sree Krishna Hot Dip Galvanizers v. State of Karnataka involves a significant ruling by the Karnataka High Court regarding the exclusion of time spent in filing appeals before the wrong authority from the computation of the limitation per…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition petitioner is aggrieved by the impugned Endorsement in Annexure – J dated 19.08.2023 issued by the respondents whereby the appeal preferred by the petitioner under Section 107 of the CGST / KGST Act, 2017 was dismissed by the respondents on the ground of the limitation. 2. Heard learned counsel for the petitioner and le…