GST
In the GST regime, taxpayers are required to file the appeal electronically on the GST portal and thereafter within 7 days from the date of filing the appeal online, they are required to submit the physically copy of the appeal set. Recently Appellate Authority rejected an appeal of taxpayer who submitted the physically copy beyond the prescribed limit on the ground of limitation however the order was challenged before the High Court of Karnataka and the Court held that Appeal can’t be treated as time barred even if physical certified copy was submitted beyond prescribed time limit.
