Case Law Analysis
|Rajasthan High Court
Section 112(8) RGST Act | Non-Functional GST Tribunal Extends Limitation Period for Appeals : Rajasthan HC
Rajasthan High Court rules that taxpayers can file GST appeals within three months of the Tribunal's constitution under Section 112(8) of the RGST Act, despite delays caused by its non-functionality. This judgment provides relief to taxpayers facing statutory deadlines and sets a precedent for similar cases involving administrative inaction.