LatestGoods & Service Tax (GST) 20 September 2026
GSTAT Overturns Delayed S.129(3) Order
The Goods and Services Tax Appellate Tribunal’s Ernakulam Bench set aside a previously confirmed tax order, declaring the delayed S.129(3) order void ab initio. The tribunal ruled the appeal was filed beyond the statutory period, making the original decision legally ineffective and restoring the prior tax position.
The GSTAT Ernakulam Bench has nullified a tax order that was confirmed after a delay, declaring it void ab initio due to untimely filing.
- Appeal was filed beyond the prescribed period, violating S.129(3).
- Tribunal set aside the earlier appellate order, restoring the original tax liability.
- Detailed judgment can be read in the [full article] (https://www.jurishour.in/gst/delayed-s-129-3-order-void-ab-initio/).
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