Condonation of delay in rectification of the tax invoice, ...

GST

December 21, 2020

Condonation of delay in rectification of the tax invoice, mentioned in the name of petitioner - the Limitation Act will not apply automatically unless it is extended to the special statute such as TSGST Act inasmuch as law in this regard is absolutely unambiguous that except in the case of the suit, appeal or application in the court, the limitation of Act will not apply/extend for the local or special statute. Thus, the petitioner‟s contention in respect of the extension of the Limitation Act stands dismissed. - HC

View Source

← Previous Next →

Condonation of delay in rectification of the tax invoice, ...

GST

December 21, 2020

You may also like:

Claim of refund of tax paid earlier since the return was treated as Invalid by the AO - delay in rectification of return u/s 139(9) - refund cannot be allowed - HC

Cenvat Credit - duty paying documents - The instant case is not a case of endorsed invoice. A perusal of invoice clearly shows that the appellant’s name mentioning as a...

Benefit of SSI Exemption - Brand name - Mobike parts sold under own brand name and Logo of different mobike manufacturers mentioned for their identification only -...

Rule 46 - Tax invoice - Special provision for mentioned the details in respect of supplies meant for export extended to supplies to SEZ

Eligibility of CENVAT Credit of Service Tax paid on the services received by the appellant and invoices raised in the name of their head office - credit allowed - AT

CENVAT Credit - Invoices in the name of other company wrongly - later corrected on the basis of letter - appellant is legally entitled for the CENVAT credit on all the...

CENVAT Credit - duty paying documents - appellant has taken the credit on the basis of extra copy invoices, capital goods and invoices were on the name of other unit -...

Disaollowance of Input tax credit - Assessing Officer was not justified in declining the benefit of input tax credit only on the ground that the tax invoices did not...

Seeking rectification in Form GSTR-1 - limitation period - Works contract services - Input Tax Credit (“ITC”) - non-uploading of the invoices in GSTR-1 as B2B invoice -...

Refund claim - rejection on the ground that the invoice of service is not in the name of the appellant whereas the same is in the name of CHA - in the service provider’s...

Quick Updates: