As a trade facilitation measure, the 52nd GST Council Meeting announced ‘Amnesty Scheme’ for filing of appeals against demand orders in cases where appeal under section 107 of the Central Goods and Services Tax Act, 2017 (CGST Act) could not be filed within the allowable time period.
Against this backdrop, Economic Laws Practice (ELP)’s Partner Mohammad Asif Mansoory & Associate Manali Shenoy have co-authored an article on “Caught in Time – Understanding the Scope of the Limitation Act in GST Appeals” published by Taxsutra.
