Gujarat High Court Clarifies Exclusion of COVID-19 Limitation Period for GST Appeals Under Section 107 of CGST Act
The Gujarat High Court has held that, in light of Supreme Court directions, the period from 15.03.2020 to 28.02.2022 must be excluded when computing limitation for GST appeals under Section 107 of the CGST Act. The Court set aside the appellate authority’s order and remanded the matter for reconsideration of condonation of delay.
