Uttarakhand High Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Uttarakhand High Court
Where assessees' appeals under Section 107 were dismissed as time-barred and sought condonation beyond statutory limits invoking Section 5 read with Section 29(2) of Limitation Act, since GST is a special fiscal statute prescribing specific limitation with restricted condonation, Section 5 stood excluded by necessary implication and appeals beyond prescribed period could not be entertained