Nandan Steels And Power Limited Vs State of Chhattisgarh
Date: August 9, 2022
Subject Matter
Limitation rules prescribed under the CGST Act are binding and the appellate authority has no power to extend the limitation period beyond what is explicitly allowed in the statute.
Summary
The case involves an appeal by a Private Limited Company against an order passed by the Appellate Authority under the CGST Act, which had rejected the company’s appeal for input tax credit due to it being filed beyond the prescribed time limit. The a…
FULL TEXT OF THE JUDGMENT/ORDER OF CHHATTISGARH HIGH COURT Heard Mr. Prateek Pandey, learned counsel for the appellant. Also heard Mr. Vikram Sharma, learned Deputy Government Advocate, appearing for the respondents. 2. This appeal is presented against an order dated 27.10.2020 passed by the learned Single Judge in Writ Petition (T) No.97 of 2020, dismissing the writ petition. 3. The appellant is…