Tag: sec 107 of cgst act
Lawgics – Judgment No. 151
The GST Appeal can be filed belatedly with an application for condonation of delay by invoking the provisions of Section 5 of the Limitation Act, 1963
Lawgics – Judgment No. 142
Appellate Authority has the power to condone delay in Filing GST Appeals beyond limitation period
Lawgics – Judgment No. 139
In the present case, dispute pertains to denial of input tax credit. Therefore, the petitioner cannot deposit any amount from its electronic credit ledger. The petitioner has to pre deposit 10% of the disputed amount from its electronic cash ledger
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
Section 5 of the Limitation Act would not be applicable for appeal filed under GST
The Hon’ble Allahabad High Court in the case of M/s. Yadav Steels v. Additional Commissioner and Anr. [Writ Tax No. 975 of 2023 dated February 15, 2024] dismissed the writ petition, thereby holding that, Section 5 of the Limitation Act,…