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1. Procedural details pursuant to Notification No. 57/2015-20 dated 31.03.2020 and Public Notice 67/2015-20 dated 31.03.2020- Extensions in Import Validity period and...

2. Dishonor of Cheque - Period of limitation for giving notice of demand - A gross injustice shall be incurred to the complainant/petitioner in case he is denied to exclude...

3. 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...

4. 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...

5. Extension of Foreign Trade Policy 2015-2020 till 31.03.2021 - Notification

6. Extension of Hand Book of Procedures 2015-2020 till 31.03.2021 - Public Notice

7. Validity of assessment order - The limitation for passing of such assessment order is four years from the end of the year containing the period to which the return...

8. Extended period of Limitation for issuing SCN - Release of seized goods - situation during COVID-19 lockdown - The extended period of limitation upto six months as per...

9. The CD defaulted on loan repayment from January 2020, failing to pay the monthly installment due on 20th January 2020. Though partial payment was made in February 2020,...

10. Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till...

11. COVID - Seeking extension of the period of limitation in all proceedings before Courts/Tribunals including this Court w.e.f. 15.03.2020 till further orders - The order...

12. Period of limitation for refund claim - Constitutional Validity of Rule 90(3) - The period of limitation thus falling between 15th March, 2020 to 2nd October, 2021 is...

13. Effective date of clarificatory circular under GST - The Circular dated 06.07.2022 is clarificatory in nature whereby paragraph 3.2 of the Circular dated 31.03.2020 has...

14. Refund application for unutilized Input Tax Credit for March 2018 was filed on 27.05.2020, beyond the two-year limitation period ending on 20.04.2020. However, due to...

15. Interest of delayed refund - Relevant date for calculation of Interest - The Commissioner (Appeals) committed an illegality in construing 29.01.2020 as the date of...