DAY 13 │ THE COMPLETE HANDBOOK FOR INDIRECT-TAX APPEALS
Day 13 article out of 30 articles in 30 days. This one covers Indirect tax Appeals
Tag: Appeal
Whether medical reason is a valid reason for condoning delay in filing an appeal before the appellate authority?
The Honorable Madras High Court in the case of M/s. Great Heights Developers LLP allowed the appeal before the Appellate Authority and held that if the Taxpayer demonstrates that the delay in filing appeal was due to valid mitigating circumstances such as medical condition then the Appellate Authority can condone delay and consider appeal on its merits.
No denial of ITC merely because the supplier failed to file returns and pay taxes
The Hon’ble Uttarakhand High Court in Subhash Singh has modified the assessment order passed earlier against the purchasing dealer on condition of depositing 10% of the amount demanded and further observed that proceedings under Section 74 of the CGST Act, 2017 should not ideally be instituted against the purchasing dealer for availing the benefit of ITC since the same has not been availed in a fraudulent manner.
Should You File an Appeal While Your Rectification Application Is Pending?
A taxpayer may be willing to file a rectification application (ROM) against an order passed by the AO, however, the question that may arise is what if the ROM is not disposed off by the AO within the limitation period stipulated for filing the appeal?
Cenvat credit is allowed if inputs are wheeled out to the sister company
The Hon’ble Madras High Court in the case of India Cement Limited v. Commissioner of Customs [C.M.A.(MD) Nos.910 to 914…
Writ jurisdiction cannot grant a waiver of statutory pre-deposit condition for filing appeal
The Hon’ble Supreme Court in the case of Kantilal Bhaguji Mohite v. Commissioner, Central Excise and Service Tax-Pune III [Special…
Extraordinary jurisdiction under Article 226 cannot be invoked when the statutory remedy of appeal is not availed
The Hon’ble Patna High Court in the case of M/s. Punit Kumar Choubey v. Commissioner Commercial Tax, Patna [CWJC No.9975…
GST DAILY – 141
Appellate Authority should entertain the appeal of an uneducated assessee without insisting upon the limitation aspect
GST appeals pile up as new filings near 3,000 till Oct.
Pending taxpayer appeals over Central GST levies have risen by as much as 25% through the first seven months of…
Advisory for the procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023
28/11/2023 1. Amnesty for Taxpayers: The GST Council, in its 52nd meeting, recommended granting amnesty to taxpayers who could not…