Circular No.06/2026 dt. 02.07.26
CBDT issued Circular no. 6 of 2026 dated 02.07.2026 regarding Condonation of delay in filing Form No. 10AB
Tag: condonation of delay
Two-Year Limitation for filing refund application in GST is Mandatory; Delay Condonable Only via Article 226 Subject to Statutory Safeguards
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
Circular No.01/2026 dt. 23.03.26
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.
Absence of a Reasoned Order While Rejecting Condonation Plea is Unsustainable in Law
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..
SC decides on interpretation of Section 5 of the Limitation Act requiring “sufficient cause” demonstration for entire limitation period
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
GST DAILY – 494 : No power to condone delay in filing appeal after expiry of one month beyond limitation period: HC
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
GST DAILY – 490 : Appellate Authority is directed to condone delay in GST appeal considering time spent before Court as bona fide: HC
THE HON’BLE GUJARAT HIGH COUR IN THE CASE OF Shaileshbhai Kanjibhai Patel V/s State Tax Officer, decided on 27-3-2025
GST DAILY – 456 : Delay in filing appeal condoned as it was unintentional and justified: HC
THE HON’BLE CALCUTTA HIGH COURT IN THE CASE OF JP Aviation Services Pvt. Ltd. V/s Deputy Commissioner, State Tax, decided…
GST DAILY – 409 : Matter to be remanded as assessee lost right to appeal due to time consumed in hospitalization: HC
THE ORISSA HIGH COURT in the Case of
GST DAILY – 390 : Appellate Forum shall decide whether appeal is within time and whether delay needed to be condoned or not: HC
Appellate Forum shall decide whether appeal is within time and whether delay needed to be condoned or not: HC