Sec.107 – OnlineTaxUpdate

Lawgics – Judgment No. 012

byNidhi Aggarwal16/11/202316/11/2023

Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 012

GST Article High Court

Appeal filed after prescribed time limit cannot be entertained

byCA Bimal Jain28/06/202328/06/2023

The Hon’ble Delhi High Court in M/s Penuel Nexus Pvt Ltd. v. The Additional Commissioner (Appeals), Cochin held that the Additional Commissioner is right in rejecting the time-barred appeal as section 107 of the CGST Act has an inbuilt mechanism and has impliedly excluded the application of the Limitation Act, 1963.

GST Article High Court

Assessee allowed to file an appeal after the delay of a negligible period

byCA Bimal Jain16/02/202316/02/2023

The Hon’ble Calcutta High Court in the matter of Sikha Debnath v. The Assistant Commissioner of State Tax and Ors.…

Denial of ITC Original price was: ₹595.00.Current price is: ₹470.00.
GST E-Way Bill - Taxmann Original price was: ₹1,095.00.Current price is: ₹756.00.
GST Implications on RNPOs -CP Original price was: ₹995.00.Current price is: ₹745.00.
GST Ready Reckoner 2026 Original price was: ₹3,195.00.Current price is: ₹2,200.00.
Company Balance Sheet and Profit & Loss Account under Accounting Standards & Schedule III (for the F.Y. 2025-26) Original price was: ₹2,895.00.Current price is: ₹2,171.00.