TMI BlogCondonation of delay in filing an appeal before the Appellate Authority - Assessment of unregistered...Condonation of delay in filing an appeal before the Appellate Authority - Assessment of unregistered person - Ignoring the Registration Certificate already assigned - Benefit of notification extended to the assessees who suffered with demand as a result of assessment under Section 73 and Section 74 of the GST Act. But despite the fact that the petitioner is a registered and has been assessed under Section 63 of the GST Act by way of erroneous exercise of jurisdiction, such benefit would not be extended to the petitioner. - The High Court held that, there is glaring mistake in jurisdictional fact. - Matter restored back. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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