Grant of registration - migration of registration under ...

Debate Over Late Application for Migration: Should Procedural Rules Be Relaxed to Preserve Substantive Rights?

December 4, 2019

Case Laws GST HC

Grant of registration - migration of registration under Notification dated 6.8.2018 - the stand of the Revenue is only that the application for migration was belated - In matters where the assessee risks the loss of a substantive right that accrued to him, the revenue ought to relax the procedural requirements so as to ensure that substantive benefits accrued to assessees are not denied on account of mere technical lapses.

View Source

← Previous Next →

Grant of registration - migration of registration under ...

Debate Over Late Application for Migration: Should Procedural Rules Be Relaxed to Preserve Substantive Rights?

December 4, 2019

Case Laws GST HC

You may also like:

NCLAT held that the Adjudicating Authority erroneously extended the limitation period based on an arbitral award without a formal amendment to the Section 7 application....

Section 90 of the Income Tax Act allows relief from double taxation by granting foreign tax credits (FTCs) on foreign income taxed in both India and the other country....

The ITAT Delhi held that denial of Foreign Tax Credit (FTC) claim due to late filing of Form 67 after the due date of filing Income Tax Return (ITR) was not justified....

Application for refund filed manually - Since rule 97A contains a non-obstante clause, it is intended to override rules 89 to 97 of the CGST Rules forming part of...

HC upheld the blocking of Input Tax Credit (ITC) under Rule 86A(1)(a) of Bihar GST Rules, 2017, finding sufficient material justifying the interim measure. The court...

CBIC clarified that under Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules 2017, exporters must pay application fee for time extension requests on...

HC condoned the delay in filing GST returns beyond the 30-day period specified in Section 62(2) of the GST Act, 2017, following the precedent established in Comfort Shoe...

Reversal of proportionate cenvat credit in respect of the common input used in the manufacture of exempted goods is an option duly permitted under Rule 6(3)(ii) of the...

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

HC allowed the petition challenging the refund claim rejection. The court found that the respondent improperly rejected the refund application in GST RFD-03 by stating...

NCLAT quashed the order dated 10.03.2025 for procedural irregularities in exercising suo motu rectification powers under Rule 154 of NCLT Rules. The Tribunal's...

HC ruled that GST registration cancellation proceedings can be dropped if the registered person files pending returns and makes full tax payment with interest and late...

Form of application for obtaining an advance ruling - Manner of submission and Signing the application modified - Rule 44E of the Income-tax Rules, 1962

Maintainability of appeal before NCLAT - applicability of time limitation - A sleight of interpretation of procedural rules cannot be used to defeat the substantive...

CENVAT Credit - failure to distribute credit on certain common input services and transition to GST - It is only a procedural lapse and it will not affect the...

Quick Updates: