Tag: gst appeals

ArticleGST Article

Absence of a Reasoned Order While Rejecting Condonation Plea is Unsustainable in Law

byCA Bimal Jain

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..

GST Portal

Pre-deposit Percentage in the GST Portal

byAdmin

While filing an appeal in Form APL-01 on the GST portal, the pre-deposit percentage is auto-populated as 10% in accordance with Section 107(6) of the CGST Act, 2017, and was previously non-editable. Due to this restriction, taxpayers faced difficulties in cases where the pre-deposit had already been made through other means or where the demand amount was incorrectly reflected under the appropriate head.