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2019 (1) TMI 1347 - HC - GSTMaintainability of condonation of delay application - period of limitation in filing first appeal - Section 107 of the UPGST Rules, 2017 - Held that:- In the instant case, there is no dispute as to the date of the communication order passed by the Assessing Authority which may be relevant for the purpose of start point of period of limitation to file an appeal - Consequently and clearly the first appeal filed by the petitioner against the order dated 03.12.2018 was beyond the period for which delay may have been condoned, by about nine days - there is no error in the order of the appellate authority dismissing the appeal as time barred. Process amounting to manufacture or not - activity of running a brick klin and that the entire production of bricks - Held that:- In the very nature of the activity of running that business, various qualities of bricks emerge in the manufacturing process, for various reasons - matter requires consideration - Notices issued.
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