Time Limitation - proceedings were initiated under the HGST Act ...

Order Deemed Time-Barred Due to Retrospective Application of HVAT Act's Limitation Period u/s 15.

May 22, 2019

Case Laws VAT and Sales Tax HC

Time Limitation - proceedings were initiated under the HGST Act - after enactment of the HVAT Act which came into force w.e.f 01.04.2003, the limitation period prescribed u/s 15 became applicable which require finalizing the judgment assessment is three years from the close of the year to which the assessment relates - law of limitation is a procedural law and operates retrospectively - order time barred

View Source

← Previous Next →

Time Limitation - proceedings were initiated under the HGST Act ...

Order Deemed Time-Barred Due to Retrospective Application of HVAT Act's Limitation Period u/s 15.

May 22, 2019

Case Laws VAT and Sales Tax HC

You may also like:

The case involves a Section 9 application to determine if payment for ten invoices by the Operational Creditor was time-barred and if a preexisting dispute existed. The...

Initiation of CIRP - Period of Limitation - Exclusion of certain period - NCLT rejected the application - The Adjudicating Authority has committed error in rejecting the...

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:...

Rectification u/s 154 application rejected as being time barred - The Appellate Tribunal agreed with the assessee's contention that the rectification application was not...

Admission of Section 9 application filed by Operational Creditor - time limitation - Section 10A of IBC - The Tribunal found that apart from the lease rental of April...

Financial debt established through ledger entries and corporate debtor's admission. Section 7 application not time-barred due to corporate debtor's promise to repay u/s...

Initiation of CIRP - Application barred by time limitation or not - The acknowledgement made by the Principal Borrower within three years’ period from the date of...

The appeal challenged the admittance of a Section 95 application filed by the Financial Creditor, contending it was time-barred. The key issue was whether a letter dated...

Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound...

Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound...

The Kerala High Court addressed a case involving the denial of Input Tax Credit (ITC) and a challenge to an assessment order on the grounds of being time-barred. The...

Validity of Notice issued u/s 143(2) - Defective return - Removal of defect beyond 15 days u/s 139(9) - AO should have treated the return as non-est when the assessee...

Validity of Assessment order as time barred - delay dispatching assessment order - The Tribunal, after considering the submissions and relevant precedents, concluded...

Section 7 application rejected as barred by Section 10A of IBC. Supreme Court held no bar in amending pleadings or filing additional documents u/s 7, but present case...

The Appellate Tribunal considered the issue of time limit for issuance of Transfer Pricing (TP) Order u/s 92CA(3A). Referring to a case law, it was held that the TP...

Quick Updates: