Section 74 GST

• GST Case Law

Whether the Appellate authority can dismiss the appeal on the ground of limitation without offering an opportunity of being heard? and the period for filing the appeal can be extended by the Appellate Authority(CALCUTTA HIGH COURT)

Appeal Cannot Be Dismissed Without Hearing on Limitation: Calcutta HC CALCUTTA HIGH COURT  M/s Jayanta Ghosh & Ors Versus State…