Section 112 of the Central Goods and Services Tax Act, 2017/Section 86 of the Finance Act, 1994 – Appellate Tribunal, appeals to – Whether Tribunal is vested with powers to condone any delay beyond period mentioned in sub-section (3) of section 86 and such powers are given in sub-section (5) of section 86 – Held, Yes
Citation: [2018] 92 taxmann.com 257 (Chennai – CESTAT)