High Court of Himachal Pradesh
Vasanta Resorts and Spa (P.) Ltd. v. Union of India
For assesseeRemanded
High Court of Himachal Pradesh
CWP NO.12966 OF 2026
Where retrospective amendment to Section 17(5)(d) was challenged by filing belated appeal, though Appellate Authority lacked power to condone delay beyond statutory limit, High Court set aside dismissal of appeal as time-barred and remanded matter for fresh decision on merits
Section 17, read with section 107, of Central Goods and Services Tax Act, 2017/Himachal Pradesh Goods and Services Tax Act, 2017
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