Maintainability of appeal - time limitation - time spent before ...

Time Spent in Wrong Forum Excludable from Limitation Period for Appeals; Department Must Redirect Misfiled Appeals.

February 5, 2021

Case Laws Service Tax AT

Maintainability of appeal - time limitation - time spent before wrong fora to be excluded from limitation period or not? - if the appeal was filed wrongly before the Commissioner of Service Tax, then it was the duty of the CST to have sent the same to the Commissioner(Appeals) who was located in the same building but the same was not done by the Department and therefore the time spent in pursuing the appeal before the wrong forum is condonable. - AT

View Source

← Previous Next →

Maintainability of appeal - time limitation - time spent before ...

Time Spent in Wrong Forum Excludable from Limitation Period for Appeals; Department Must Redirect Misfiled Appeals.

February 5, 2021

Case Laws Service Tax AT

You may also like:

Maintainability of appeal before the appellant authority - Period of limitation - while Section 29(2) of the Limitation Act excludes the applicability of Section 5 for...

Maintainability of appeal - rejection of appeal on the ground of time barred - In face of clear evidence existing on record that such technical glitches were resolved by...

Appeals challenging refund rejection of additional customs duty on imported mobile phones were dismissed by CESTAT. Though appellant could benefit from time exclusion...

HC held reassessment proceedings initiated u/s 148 were invalid due to statutory limitation u/s 149. The original notice was set aside for lacking mandatory approvals...

Maintainability of appeal u/s 107 against cancellation of GST registration due to non-filing of returns discussed. Delay in filing appeal could have been condoned under...

Rectification of mistake u/s 254 - Period of limitation would begin to run from the date the assessee got knowledge of the order or from the date of passing of the order...

Delay in filing an appeal before CIT(A) - assessee was pursuing the matter at wrong forum - It can be appreciated that the Assessee’s claim is primarily is of wrong...

Maintainability of appeal - time limitation - appeal filed before Commissioner (Appeals) after a delay of 11 months - More time has been taken by the department for...

Period of limitation for claiming refund under GST - Relevant Date - Discussion Forum

Condonation of delay in filing revision application - Exclusion time spend for pursuing the appeal before CESTAT (wrong forum) - The entire issue from the angle that the...

Maintainability of appeal - applicability of time limitation - From the discussions made by the Commissioner (Appeals), it is explicit that the department has not been...

Determining the maintainability of a Section 7 application under the Insolvency and Bankruptcy Code (IBC) based on the date of default and the applicability of...

Time limitation for filing appeal - Suffice to say that an appeal under Section 107 is subject to a 'prescribed period of limitation' and a 'condonable period of...

Maintainability of appeal - time limitation - It is undisputed fact on record that as the petitioner has received the Assessment Order on 21.11.2019, the last date for...

Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

Quick Updates: