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The Hon’ble Karnataka High Court in the case of Assistant Commissioner of Central Taxes & Ors. held that the two-year limitation period under Section 54 of the CGST Act
CBDT issued Circular No. 01/2026 dated 23.03.2026 to give Clarification regarding power to condone delay in filing Form No. 10A under sub-clause (i) clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961.
The Hon’ble Punjab and Haryana High Court in the case of Huawei Telecommunications (India) Company Private Limited held that rejection of the petitioner’s request for condonation of delay in receipt of export remittances under Rule 96A(1)(b) of the CGST Rules through a mere communication without passing a reasoned order after consideration of facts and without affording opportunity of hearing is unsustainable in law..
The Hon’ble Supreme Court in the case of Shivamma (Dead) by LRs v. Karnataka Housing Board & Ors. held that for condonation of delay under Section 5 of the Limitation Act, 1963 the expression “within such period” means the entire duration from when the cause of action accrued or limitation commenced until actual filing
THE HON’BLE RAJASTHAN HIGH COURT IN THE CASE OF Akshansh Consultancy Services Pvt. Ltd. V/s Deputy Commissioner D. B. Civil Writ Petition No. 2957 of 2024, decided on 1-4-2025
THE HON’BLE GUJARAT HIGH COUR IN THE CASE OF Shaileshbhai Kanjibhai Patel V/s State Tax Officer, decided on 27-3-2025
THE HON’BLE CALCUTTA HIGH COURT IN THE CASE OF JP Aviation Services Pvt. Ltd. V/s Deputy Commissioner, State Tax, decided…
THE ORISSA HIGH COURT in the Case of
Appellate Forum shall decide whether appeal is within time and whether delay needed to be condoned or not: HC
THE HON’BLE CALCUTTA HIGH COURT IN THE CASE OF Jharna Seal V/s Additional Commissioner, State Taxes, Directorate of Commercial Taxes & SGST, Siliguri Circle