The High Court dismissed the writ petition filed by the ...

Taxpayer's writ petition dismissed due to delay in filing appeal against GST orders.

December 3, 2024

Case Laws GST HC

The High Court dismissed the writ petition filed by the petitioner challenging the orders issued by the adjudicating authority u/s 62 of the CGST/SGST Acts. The Court held that the petitioner failed to file an appeal against the orders within the limitation period prescribed u/s 107 of the CGST/SGST Acts. Furthermore, the petitioner approached the High Court through a writ petition after an inordinate delay of four years from the date of issuance of the orders, which is another ground for dismissal. Consequently, the High Court declined to grant any relief to the petitioner under Article 226 of the Constitution of India.

View Source

← Previous Next →

The High Court dismissed the writ petition filed by the ...

Taxpayer's writ petition dismissed due to delay in filing appeal against GST orders.

December 3, 2024

Case Laws GST HC

You may also like:

This case deals with the validity of a declaration under the Voluntary Compliance Encouragement Scheme (VCES) for service tax dues. The taxpayer was issued a show cause...

ITAT dismissed taxpayer's appeal due to procedural deficiencies. Appeal involved 125-day delay without any condonation application being filed. Taxpayer failed to appear...

ITAT affirmed CIT(A)'s directive to grant TDS credit per Form 26AS despite taxpayer's initial failure to claim full credit in tax return due to software technical issues....

Deduction u/s 80IA was allowed despite delay in filing Form 10CCB due to technical glitches on the Income Tax portal. The form was filed 1 hour 22 minutes after the due...

Condonation of delay in filing the Income tax returns on the specified due date u/s 119(2)(b) - As per petitioner due to covid-19 pandemic and due to change of Auditors,...

Condonation of delay - substantial delay of 166 days before ITAT - The appellant argued that the delay in filing the appeal before the ITAT was due to the absence of...

Condonation of delay - Delay in filling of an appeal before ITAT - The ITAT observed taht the appeal was delayed by 17 days. The assessee claimed the delay was due to...

Condonation of delay of 1434 days - Section 35B(3) of CEA - delay due to illness of concern persons and misplacement of paper due to loss of memory - sub-section (5)...

Tax authority rejected rectification application filed by taxpayer for zero-rated supply citing violation of principles of natural justice. Court examined impugned...

Condonation of delay in filing an application for special leave to appeal before the High Court. The applicant, an Assistant Commissioner of Income Tax, sought...

ITAT ought to have condoned 53 days' delay in preferring appeal as appellant explained delay occurred due to wrong advice of counsel to reapply for registration u/s 12A,...

Delay of 1190 days in filing appeal against order u/s 143(1) was condoned. Appellant filed rectification petition u/s 154 against order u/s 143(1) which was pending...

HC determined that the summoning order in a cheque dishonour case under Section 138 of NI Act was unsustainable due to limitation period violation. Despite legal...

ITAT upheld taxpayer's claim for LTCG deduction u/s 54F despite delayed possession of new property. While assessee made full payment exceeding capital gains within...

Seeking to Condone Delay of 14 days in filing the Appeal - Sufficient cause for delay or not - Even if the Appellant's argument regarding the delay in accessing the...

Quick Updates: