GST DAILY – 195
The Hon’ble Madhya Pradesh High Court in the case of King Confectionary V/s. State of Madhya Pradesh Date of Judgement :01-02-2024
Tag: gst appeals
GST DAILY – 193
HC directed dept. to hear belatedly filed appeal by assessee as delay was genuine and reasonable
Appellate Authority has the discretion to allow an appeal presented after the expiry of the limitation period
The Hon’ble Calcutta High Court in the case of Arvind Gupta held that the Appellate Authority has the discretion to allow an appeal to be presented within one month after expiry of the period of limitation stipulated from the date of communication of the order upon sufficient cause being shown as per Section 107(4) of the CGST Act.
GST DAILY – 190
Assessee’s right to file appeal couldn’t be deprived on account of delay which occurred beyond its control
Time spent in filing an appeal before the wrong authority is to be excluded while computing the limitation period
The Hon’ble Karnataka High Court in the case of SreeKrishna Hot Dip Galvanizers held that the time spent in preferring appeal before the wrong authority should be excluded while computing limitation period.
Appellant can remit the amount of pre-deposit from attached bank accounts for filing an appeal
The Hon’ble Tripura High Court in the case of Kamrul Nahar v. Union of India [Writ Petition (Civil) No. 253/2023 dated January 03, 2024], directed the bank to permit the Petitioner to remit amount of pre-deposit as required in terms…
Medical reason is a valid reason for condoning delay in filing an Appeal before the Appellate Authority
The Hon’ble Madras High Court in the case of M/s. Great Heights Developers LLP v. Additional Commissioner Office of the Commissioner of CGST & Central Excise, Chennai [Writ Petition No. 1324 of 2024 dated February 01, 2024], allowed the appeal…
Assessee permitted to withdraw pre-deposit amount from frozen bank account for filing appeal
The Hon’ble Madras High Court in the case of Rathinavel Pandian v. Assistant Commissioner (ST) [W.P. (MD) No. 27701 of 2023 dated November 27, 2023] disposed of the writ petition thereby permitting the Assessee to withdraw the pre-deposit amount from…
Writ Petition challenging constitutionality of Section 16(4) of CGST Act dismissed as withdrawn
The Hon’ble Kerala High Court in the case of Tyre India Spare India v. Union of India and Ors. [WP (C) No. 26883 of 2023 dated January 17, 2024] dismissed the writ petition as withdrawn wherein the constitutionality of Section…
Due date to File GST Appeal under Appeal Amnesty Scheme is 31.01.2024
As the deadline approaches, taxpayers are alerted to the imminent closing date for submitting Goods and Services Tax (GST) appeals within the Special Amnesty Scheme. With only four days remaining, the imperative to file appeals before the January 31, 2024,…