Case Law Analysis
|Allahabad High Court
Section 112(8) CGST Act | Delayed GST Appellate Tribunal Constitution Extends Appeal Limitation Period : Allahabad HC
Allahabad High Court rules that delayed constitution of the GST Appellate Tribunal justifies extending the appeal period under Section 112(8) of the CGST Act until June 30, 2026. The court treats prior deposits as compliance, ensuring appellants are not prejudiced by administrative delays.