Kerala GST -manual filing of appeal in Form APL-03 by the Officers of the Department.
Kerala GST Department issued Notification no. 3/2024-State Tax on 13.08.2024 regarding manual filing of appeal in Form APL-03 by the Officers of the Department.
Tag: gst appeals
Assessee entitled to refund of the amount recovered as the appellate tribunal has yet not been constituted
The Hon’ble Karnataka High Court in Cultgear Private Ltd. granted the liberty to the Assessee to file the appeal before the GSTAT as and when it is constituted. Also, The Hon’ble High Court directed the Revenue Department to refund the amount recovered from the Assessee subject to the furnishing of bank guarantee.
Webinar: How to handle GST Appeal effectively
onlinetaxupdate is conducting a webinar on Topic: “How to handle GST Appeal effectively” by Faculty Mr. CA. Mohit Gupta, a practicing Chartered accountant and lawyer, on 6th July, 2024 at time: 2:30 PM to 3:30 PM.
Appeal cannot be rejected on the procedural lapse of non-submission of order
The Hon’ble Madras High Court in Indian Potash Ltd. directed the adjudicating authority to entertain the appeal which was earlier rejected on non-submission of order copy by the assessee before the appellate authority.
GST DAILY – 232
HC directed appellate authority to consider appeal on merits as it was filed shortly after expiry of limitation period
Appeal can be accepted after one month from the prescribed period of limitation
The Hon’ble Calcutta High Court in the case of Sushil Kumar Hazra condoned the delay in filing the appeal as the Assessee was prevented by medical reasons for filing an appeal on time and held that an appeal can be accepted after one month from the prescribed period of limitation.
Delay in filing an appeal could be condoned if the appellant is prevented by sufficient cause
The Tamil Nadu AAAR, in the case of M/s. Faiveley Transport Rail Technologies India Limited held that the delay in filing the appeal by the Appellant beyond the normal time limit of 30 days is condoned in terms of proviso to Section 100(2) of the CGST Act if sufficient cause is proved.
GST appeal process to be fully digitised
The Goods and Services Tax Network (GSTN) will digitilse the entire process of dispute resolution via appeal to the GST Appellate Tribunal (GSTAT), a senior official told FE. A portal is likely to be ready for this purpose before the full operationalisation of all the benches of the tribunal.
Whether section 5 of the Limitation Act is applicable for appeal filed under GST?
The Honorable Allahabad Hight Court in the case of M/s. Yadav Steels dismissed the writ petition thereby holding that Section 5 of the Limitation Act, 1963 would not be applicable for appeal filed under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017.
Whether Appeal can be allowed where pre-deposit is made through Form GST DRC-03 due to technical glitch
The Honorable Andhra Pradesh High Court in the case of Manjunatha Oil Mill dated February 2, 2024 set aside the impugned Rejection Order in the case where the appeal filed was rejected on the ground that, pre-deposit was made through Form GST DRC-03 instead of the required Form APL-01, due to technical glitch.