Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Maintainability of appeal before the Appellate Authority - ...

GST

May 22, 2023

Maintainability of appeal before the Appellate Authority - barred by time limitation or not - Covid-19 pandemic situation - The request that, the matter be remitted back to the First Appellate Authority is also not sustainable as even after excluding the period between 15.03.2020 to 28.02.2022, filing of an appeal would not come within the extended period of limitation as ordered by Hon’ble Supreme Court and therefore, said exercise would serve no purpose. - HC

View Source

 


 

You may also like:

  1. Maintainability of petition - availability of alternative remedy of appeal - the impugned orders invariably in all these cases were dated 10.01.2020, the three months...

  2. Request to postpone the recovery of service tax - pandemic COVID situation - in this pandemic situation there may be difficulties to participate in the adjudication...

  3. Refund claim rejected as time bar - The original authority and the lower appellate authority being creatures of the statute, prima facie are required to follow the...

  4. Principles of natural justice - seizure of goods alongwith the vehicle - levy of penalty - When right to represent the case was given in peculiar fact situation of...

  5. Stay petition - the order of attachment on the bank account of the petitioners therein are lifted as the revenue received the demanded amount - It is clarified that this...

  6. Validity of final assessment order u/s 144B - petitioner request for adjournment was ignored - The High court remanded the matter back to the Assessing Officer to decide...

  7. Maintainability of writ petition - Time-barred petition – Writ proceedings are not for the purpose of granting extension of time - HC

  8. Relaxation in Regulation 24(i)(f) of the SEBI (Buy-back of Securities) Regulations, 2018 due to the COVID 19 pandemic - Circular

  9. Additional relaxations / clarifications in relation to compliance with certain provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015...

  10. Extension of deadline for implementation of the circular on Stewardship Code for all Mutual Funds and all categories of AIFs due to the CoVID– 19 pandemic - Circular

 

Quick Updates:Latest Updates