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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.
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.
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.
The Hon’ble Bombay High Court in the case of M/s. IMS Ship Management Private Ltd. v. State of Maharashtra [Writ…
The Hon’ble Supreme Court dismissed the appeal filed by the Revenue Department, holding that the extended period of limitation for issuing the SCN has to be invoked as per facts of the case…
The CESTAT, Kolkata in M/s Jai Balaji Industries Limited v. Commissioner of Central Excise had set aside the order demanding excise duty and held that the buyer who has paid a valuable consideration could not be proceeded upon by taking the aid of a larger period of limitation as per Section 11A(1) of the Central Excise Act, 1944 unless it is proved that the buyer was also involved in fraud.
The Hon’ble Calcutta High Court in the matter of Sikha Debnath v. The Assistant Commissioner of State Tax and Ors.…
The Hon’ble Gujarat High Court in the matter of M/s. Manjeet Cotton Pvt. Ltd. v. Commissioner of State Tax [R/Special…
The Hon’ble High Court, New Delhi in the matter of Railsys Engineers Private Limited & Anr v. The Additional Commissioner…