Tax Management India. Com
Law and Practice: A Digital eBook ...

☞ Data-bank

TMI - Tax Management India. Com

Case Laws Acts Notifications Circulars Classification Forms Articles News D. Forum

What's New Latest Cases

Share:

C: Enlistment of an Agency and amendment in details of an authorized agen...

F: Place of supply for renting of immovable property

F: Tax on Legal Services to an educational institution

C: Modification in Cyber Security and Cyber Resilience framework of Stock...

A: MIXED SUPPLY UNDER GST LAWS

Shri Piyush Goyal to lead team India at World Economic Forum (WEF) in ...

N: Customs Tariff (Determination of Origin of Goods under the Comprehensi...

N: Seeks to impose ADD on PU Leather originating in or exported from China PR

N: Companies (Incorporation) Second Amendment Rules, 2022

F: In case of death of proprietor, whether Reversal of ITC is required?

F: Balance in electronic cash ledger

H: Seeking release of detained goods and vehicle - generation of second E...

H: Review of order - Levy of penalty - grounds for review are that the im...

H: Classification of services - Place of supply - export of services or n...

H: Reopening of assessment u/s 147 - validity of the notice u/s 148A(b) -...

H: Revision u/s 263 - contention raised by the assessee was that the proc...

H: Adopting the commission income at 0.5% - Unexplained bank deposits - a...

H: TDS (withholding tax) u/s 195 - Disallowance u/s 40(a)(i) - non-deduct...

H: Addition u/s 68 - Penny stock purchases - addition on account of Long ...

H: Validity of preventive detention order - allegation of smuggling activ...

H: Levy of penalty u/s 112(a) of the Customs Act, 1962 on the Customs Bro...

H: Levy of penalty u/s 114(i) of the Customs Act, 1962 on Customs Broker ...

H: Jurisdiction - power to initiate proceedings as against the Petitioner...

H: Validity of SCN - opportunity of pre-show cause notice consultation - ...

H: Levy of service tax - Scope of negative list - composite engagement to...

H: Demand of differential duty - Similar Goods - The Chartered Engineer c...

H: Offence punishable under Section 63 of the Copyright Act - cognizable ...

H: Interpretation of statute - whether the sum awarded under Clause (a) o...

H: Dishonor of Cheque - private complaint of cheating after filing a comp...

F: ITC claim on purchase of capital goods

GST - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This
← Previous	Next →

GST - Delay in filing of appeal - Period of limitation - Though the...

GST
9-12-2021

Delay in filing of appeal - Period of limitation - Though the petitioner was in receipt of the impugned assessment order by email on April 20, 2019 itself, the petitioner applied for certified true copy of the order dated April 20, 2019 on November 5, 2019, only after the recovery proceedings were initiated against the petitioner by attaching the bank account on July 1, 2019. The petitioner has by such belated action lost the statutory remedy of appeal - the petitioner’s challenge to the impugned assessment order is not entertained. - HC

View Source......Full Text

← 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 || ||