Maintainability of appeal - time limitation - It is undisputed ...

GST

July 20, 2022

Maintainability of appeal - time limitation - It is undisputed fact on record that as the petitioner has received the Assessment Order on 21.11.2019, the last date for filing of appeal was 20th March, 2020 which fell within the condonable period of limitation specified under Section 107(4) of the CGST Act and appeal being filed on 26th July, 2021, the appeal should have been treated as filed within the period of limitation in view of Category- III specified in the Order dated 23.09.2021 of the Hon’ble Apex Court. - HC

View Source

← Previous Next →

Maintainability of appeal - time limitation - It is undisputed ...

GST

July 20, 2022

You may also like:

Period of limitation for filing an application u/s 11 of the Arbitration and Conciliation Act, 1996 - The period of limitation for filing an application under Section 11...

Deduction u/s 80I - Whether industrial alcohol is covered by the word “other alcoholic spirit“ under Schedule 11 - Industrial alcohol constitute separate class seems to...

Income accrued in India - interest income and commitment fees earned by DZ Bank from its Indian clients - PE in India - Once entire interest revenues earned in India in...

Denial of exemption u/s 11 & 12 - ‘Charitable Purpose’ as defined u/s. 2(15) - The mere fact that certain fee was charged by the assessee while rendering certain...

Withdrawal of exemption as provided u/s. 12A - Revenue could not controvert the fact that the sole ground of re-opening of assessment was that the Registration granted...

Time limitation - suppression of facts or not - The impugned proceedings under Section 124 of the Act, 9 to 11 years after the date of the subject import cannot stand...

Condonation of delay in filing appeal before Commissioner (Appeals) - While construing the word 'month', it would mean a month as reckoned according to the British...

Block assessment u/s 158BC - period of limitation u/s 158BE - In the case of the assessee herein on 07-11-2001, the investigation wing of department after almost one...

Appointment of an arbitrator - Declination to appoint an Arbitrator in exercise of its power under Section 11(6) of the Arbitration and Conciliation Act, 1996 - So far...

Exemption u/s 11 - AO rejected accumulation of income u/s.12AA - on perusal of facts available on record, clause 4k of trust deed provides for extending help and relief...

Refund of CENVAT Credit - time limitation - Rule 5 of CENVAT Credit Rules itself clearly specifying that such refund claims would be subject to “such safeguards,...

Rebate claim - rejection on the ground of time limitation - It is contended that no time limit has been prescribed for filing a rebate claim under Rule 18 of Rules and...

Exemption u/s 11 - violation of section 11(1) and 11(1)(b) - Merely advertising the fact that facility of hostel, seminar halls, auditorium etc. can be used by...

Exemption right u/s 11 & 12 - assessee society is registered u/s 12A - Addition u/s 69 - undisclosed income/Investment - it is an admitted fact that the assessee society...

Exemption u/s 11 - charitable purposes u/s 2(15) or not? - The Tribunal held that, mere selling some product at a profit will not ipso facto hit assessee by applying...

Quick Updates: