ArticleGST Article

Limitation for filing GST appeal runs from the date of actual communication of the order as declared by the dealer unless rebutted by the Revenue through cogent material

The Hon’ble Allahabad High Court in Wilh Loesch India Pvt. Ltd. quashed the appellate order dismissing the appeal solely on the ground of limitation, without entering into the merits, and held that once the Assessee discloses the actual date of communication of the adjudication order

ArticleCustoms Article

Retention of Seized Cash Beyond Six Months Without Valid and Communicated Extension Order is Without Jurisdiction

The Hon’ble Allahabad High Court in Shalabh Agarwal And Another allowed the writ petition and held that the retention of seized cash by DRI beyond the statutory period of six months under Section 110(2) of the Customs Act was wholly without jurisdiction in the absence of a validly approved and communicated extension order, and further ..

ArticleGST Article

Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order

The Hon’ble Allahabad High Court in the case of M/s Tenet Networks Private Ltd   held that where the appellate authority rejected the appeal on the ground of limitation without considering the petitioner’s specific contention that Form GST DRC-07 was uploaded later, the order suffers from non-application of mind and is liable to be set aside.