Home Highlights August 2015 Year 2015 This

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1. Time Limitation - Rejection of appeal filed by the petitioner - Physical copies being submitted on 24.04.2023, beyond the condonable period while electronic filing was...

2. Refund of unutilized CENVAT Credit - The Department has not raised any objection at the time of availing and utilizing the credit - when no objection was raised at the...

3. The High Court declined to grant interim relief, emphasizing that the amended writ petition raised numerous complex grounds which cannot be adjudicated fully at the...

4. Writ petition filed challenging the order passed by Joint Commissioner of Commercial Taxes (Appeals) regarding levy of Cess while calculating applicable tax u/s...

5. Refund of SAD - rejection on the ground of time limitation - The issue of time limit for filing refund claim was subject matter of litigation before the Hon’ble High...

6. Delay in filing of stay application - There is no time limit prescribed for filing of stay application - where the appeal is filed in time, stay application should be...

7. The case pertains to the jurisdiction of impugned orders under the U.P.G.S.T. Act, 2017, and the time limitation u/s 73 and Section 44 of the Act. The key points are:...

8. Filing of Form GST TRAN-1 - time limit for filing of the form - The time limit stipulated under Rule 117 of the Rules is not ultra vires of the Act. This Rule is...

9. Seeking withdrawal of best judgment assessment orders passed - return filed within (granted extended) time or not - If that were to be so, though the period of 30 days...

10. Non-speaking order - It is clear that the order of Tribunal is certainly a non-speaking order and the Tribunal failed to consider the grounds raised by the appellant....

11. MAT - Income to be taxed u/s 115BAA or u/s 115JB - assessee has not uploaded Form 10-IC electronically before or at the time of filing of return of income within time...

12. The High Court addressed the issue of time limitation in filing an appeal, specifically focusing on the condonation of delay. The appeal was filed beyond the prescribed...

13. Additional ground relating to DDT liability - the assessee cannot raise the additional ground relating to DDT liability in the present appeal. The assessee, if so...

14. Condonation of delay in filing the appeal before the CIT(A) - delay of 1950 days’ in filing the appeal - There is no quarrel on the point if the assessee has chosen a...

15. Jurisdiction - proper authority to sign the application - In the instant case, the appeal was filed within time and there was only delay in rectification of defect...