Hitachi Energy India Ltd Vs State of Karnataka
Date: July 1, 2024
Subject Matter
Acknowledgment date of the online appeal filing should be regarded as the official filing date
Summary
The petitioner challenged the dismissal of their appeals filed under Section 107(11) of the KGST/CGST Act, 2017 on the grounds that they were time-barred. The appeals were said to have been filed beyond the allowed timelines, as the delay exceeded wh…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT 1. Petitioner in all these petitions has called in question the validity of the impugned orders whereby the appeals filed under Section 107(11) of the KGST/CGST Act, 2017 (‘the Act’ for brevity) were dismissed on the ground that the appeals were filed beyond time and the delay was such that it would be beyond the time that was con…