Home Highlights July 2013 Year 2013 This

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1. Best judgement assessment - GSTR returns were not filed by the petitioner within the prescribed time limit - At any cost, the right to file the returns cannot be taken...

2. condonation of delay in filing appeal before the Commissioner of Customs (Appeals) - time limit prescribed u/s 149 - The appellant's appeal challenging the rejection of...

3. Condonation of delay in filing returns - due to ill-health, returns (GSTR-3B) could not be filed within the time prescribed by the second respondent - The petitioner,...

4. Jurisdiction - proper authority to sign the application - In the instant case, the appeal was filed within time and there was only delay in rectification of defect...

5. Time limit for filing of stay application before commissioner (appeals) - even if a stay application has not been filed, before rejecting the appeal the appellant should...

6. Exemption u/s 11 - Application for condonation of delay in filing Form 10B u/s 119(2)(b) rejected - the provisions under Section 119(2)(b) has been enacted with a...

7. Power of NCLT to condone the delay beyond 15 days - Condonation of Delay of 27 days in filing for restoration was admitted - It is beyond comprehension as to how such a...

8. Exemption u/s 11 denied - delay in filing Form no. 10 - Department's objection that the audit report in Form no. 10B was also delayed and such delay had neither been...

9. Application for condonation of delay u/s 119(2)(b) - condonation of delay in filing returns and claiming refund - Section 119(2)(b) does not impose any limitation for...

10. Prescribed Time Limit - Relaxation of Certain Provisions of Specified Act - Time limit for issuing notices, passing orders, filing of ITR and returns etc. - Notification

11. Refund Claim u/s 104 of the Finance Act, 2017 - retrospective exemption - The time-limit prescribed u/s 104 (3) is only directory, but however, the time as well as the...

12. Refund of Service tax - retrospective exemption - The time-limit prescribed u/s 104 (3) is only directory, but however, the time as well as the procedure prescribed u/s...

13. Delay in filing appeal - Period of limitation - There are no delay in filing of the application and as Counsel for the Appellant has submitted that the Application for...

14. Dishonor of Cheque - insufficiency of funds - delay of 7 days in filing the complaint - time limitation - The issue of limitation for the first time is raised before the...

15. Power to condone the delay in filing of refund application - The prescription as found in Rule 47 specifically empowers the Assessing Officer to condone the delay in...