THE HON’BLE P&H HIGH COURT IN THE CASE OF Vasudeva Engineering V/s Union of India, decided on 24-10-2024
👉 Issue:-
✔️ Can High Court condone the delay if the appellate authority already rejected the appeal?
👉 The Hon’ble High Court Judgement:-
✔️ Under Article 226 High Court has powers to condone delay in filing appeal under section 107.
Section 107 of Central Goods and Services Tax Act, 2017
Share this content:
Transactions recorded in loose slips, carbon copies, rough estimates, or handwritten diaries, note pads, notebooks, etc. be treated as evidence of tax evasion. Author has made a details analysis of such transactions with the help of judicial rulings.
The Hon’ble Supreme Court in the case of Kesari Nandan Mobile held that a provisional attachment under Section 83 CGST Act, 2017 ceases by operation of law after one year and cannot be renewed or reissued on substantially the same grounds without disposing representations, absent express statutory authority.
The Hon’ble Allahabad High Court in Ravinder Nath Sharma v. Union of India granted the bail to the assessee on some conditions and held that the arrest was made without justifiable reasons and no GST recovery notice was issued.
