Maintainability of appeal - appeal rejected on the ground of ...

Appeal Dismissed for Late Filing: Registration Cancellation Appeal Filed Over a Year Late, Beyond Permissible Time Frame.

August 25, 2022

Case Laws GST HC

Maintainability of appeal - appeal rejected on the ground of time limitation - It is undisputed fact on record that as the petitioner has received the order of cancellation of registration on 5th December, 2019, the last date for filing of appeal was 4th April, 2020 but the appeal being filed on 13th April, 2021, the appeal should have been treated as filed within the period of limitation in view of Category-III specified in the Order of the Hon’ble Apex Court - HC

View Source

← Previous Next →

Maintainability of appeal - appeal rejected on the ground of ...

Appeal Dismissed for Late Filing: Registration Cancellation Appeal Filed Over a Year Late, Beyond Permissible Time Frame.

August 25, 2022

Case Laws GST HC

You may also like:

HC dismissed petitioner's appeal as time-barred under Section 107 of CGST Act, 2017. The appeal was filed on 29.09.2023, approximately one year and three months beyond...

Condonation of delay in filing appeal - Cancellation of GST registration - the total period during which the appeal ought to have been preferred was four months from the...

Time Limitation - Rejection of appeal filed by the petitioner - Physical copies being submitted on 24.04.2023, beyond the condonable period while electronic filing was...

The CCST clarifies the applicability of late fees for delayed filing of FORM GSTR-9C under the APGST Act, 2017. Late fees under section 47 are leviable for incomplete...

HC dismissed petitioner's appeal challenging cancellation of GST registration. Petitioner filed appeal after 17 months delay, beyond 3-month limitation u/s 107 CGST Act....

Cancellation of GST registration without providing opportunity to be heard violated principles of natural justice. Appeal filed by petitioner rejected due to expiry of...

Refund of claim - Claim filed beyond period of 1 year - Export - Notification No. 17/2009 - all conditions are mandatory - refund claim filed beyond one year rejected - AT

Legal clarification issued by tax authorities regarding late fee applicability for delayed submission of FORM GSTR-9C. The circular establishes that late fees under...

Condonation of delay in filing appeal before commissioner (appeals) - appeal dismissed for the reason that it was filed beyond the statutory time limit - section 85 of...

Dismissal of appeal for non-prosecution by CIT(A) - documents were e-filed - dismissed on the grounds that the impugned assessment order, demand notice and challan of...

The assessee delayed filing the TDS statement, leading to late fees u/s 234E. The Assessing Officer issued an order u/s 200A regarding the late filing. The assessee...

Condonation of delay in filing appeal - In the present case, in four months, around 121 days come, and the appeal was filed on 121st day. The appellate authority should...

HC denied registration u/s 12A due to inconsistent and contradictory explanations for delayed application. The appellant's arguments regarding work rush and exemption...

The CBIC clarified that late fee under section 47(2) of the CGST Act applies to delayed filing of complete annual returns under section 44, which includes both FORM...

Condonation of delay in filing appeal - The appellant withdrew the appeal knowingly that the remedy of appeal is available despite that a review petition was filed...

Quick Updates: