Income Tax Department has published the time limit for issuing different income tax notices and completion of the assessment as amended by the Finance (No. 2) Act, 2024.
Finance Minister Smt. Nirmala Sitharaman administered the oath to Justice (Retd.) Sanjay Kumar Mishra, Former Chief Justice Jharkhand High Court, as the President of the GST Appellate Tribunal. The appointment of the Hon’ble President marks the beginning of a significant event in GST Dispute Resolution as any person who was aggrieved by the appellate order (OIA) or revisional order passed under Section 107 and Section 108 of the CGST, 2017, who had to seek relief before the Hon’ble High Court by way of filing writ petition due to non-constitution of the tribunal.
The Hon’ble Patna High Court in the case of M/s. Punit Kumar Choubey v. Commissioner Commercial Tax, Patna [CWJC No.9975…
Writ petition under Article 226 of Constitution of India could not be entertained after limitation for filing an appeal has expired.
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.
