Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Articles News
Highlights
D. Forum
What's New
Sub-Menu

Share:      

        Home        
 
Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

Appeal under GST, Goods and Services Tax - GST

Issue Id: - 117283
Dated: 16-6-2021
By:- vignesh VSACCOUNTOPRIVATELIMITED
Appeal under GST

  • Contents

sir DRC-07 was issued on 05.12.2020 can appeal be preferred now, citing Supreme Court Limitation order!

Post Reply

Posts / Replies

Showing Replies 1 to 8 of 8 Records

1 Dated: 16-6-2021
By:- YAGAY andSUN

Yes, you can file an appeal against Impugned Order by citing SC Limitation Order due to COVID 19 Pandemic.


2 Dated: 16-6-2021
By:- vignesh VSACCOUNTOPRIVATELIMITED

thank u sir. one more clarification recently there was a notification 24/2021 which restricts the time period for various acts under GST. my doubt 1. when such a supreme court order is still active y notification was issued.


3 Dated: 16-6-2021
By:- YAGAY andSUN

Technically there cannot be any delay in filing of the appeal in view of the order dated 27th April 2021 of the Hon’ble Supreme Court, granting extraordinary relief in time limit for filing of all appeals in supersession of any time limit specified in any law in India.


4 Dated: 22-6-2021
By:- ABHISHEK TRIPATHI

Dear Vignesh Ji,

I don’t think the exception carved out under NN 24/2021 is in conflict with the order passed in Suo Moto No. 3 (Supreme Court).

See we have Suo Moto No. 3 and Notification for extension of limitation. I have my reservation and doubts regarding the powers of Article 142 r/w Article 141, wide enough for such orders. The same has been beautifully explained and very well-articulated by the authors, in this article Extension of limitation during pandemic: An Indirect Tax Perspective

Will always be better to have statute extended limitation than under 142 r/w. 141.


5 Dated: 22-6-2021
By:- vignesh VSACCOUNTOPRIVATELIMITED

Thank u Abishek sir. in my case the appeal was to be preferred before 05.03.2021 and there is no extension given by the State Act or the central Act for the above period, so can i appeal citing Supreme Court Limitation order ? should i go to court or the Appellate authority can allow to file appeal!


6 Dated: 22-6-2021
By:- ABHISHEK TRIPATHI

Yes Sir,

Hon'ble SC's order will work. Last year I used the same for VAT appeal (as like yours, it was not covered by notification).


7 Dated: 22-6-2021
By:- ABHISHEK TRIPATHI

If you dont mind can we know under what provision the order was issued and summary thereof?


8 Dated: 22-6-2021
By:- KASTURI SETHI

Dear Vignesh Ji,

You should read all the orders of Hon'ble Supreme Court and not only Notification and and single order. Hon'ble Supreme Court has issued the following orders :-

1. Order dated 23.3.20 (It stands restored after Second Coronavirus wave attack). 2020 (5) TMI 418 - SC ORDER IN RE : COGNIZANCE FOR EXTENSION OF LIMITATION

2. Order dated 6.5.2020 2020 (5) TMI 671 - SC ORDER

3. Order dated 17.12.20

4.Order dated 8.3.21 2021 (3) TMI 497 - SC ORDER

5. Order dated 27.4.21.2021 (5) TMI 564 - SC ORDER

Do not read in isolation.

You can file appeal in a routine manner/way/fashion mentioning all above orders. Common portal will accept the same.


1

Post Reply

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||