Shanti Eat Udyog Surir Kala Tehsil Mant District Mathura Vs State of U.P
Date: January 18, 2019
Subject Matter
Delay condonation application filed beyond the period of thirty days is not maintainable by the appellate authority
Summary
The period of limitation to file a first appeal under Section 107 of the U.P. Goods and Services Tax Rules, 2017 is three months and the period for which the delay may be condoned is thirty days from the expiry of normal period of limitation. Clearly…
1. Supplementary affidavit filed today is taken on record. 2. Admittedly, the period of limitation to file a first appeal under Section 107 of the U.P. Goods and Services Tax Rules, 2017 is three months and the period for which the delay may be condoned is thirty days from the expiry of normal period of limitation. Clearly, no application for condonation of delay may have been entertained by the a…