Appeal against the rejection of application for Rectification of ...

Case Laws GST

February 24, 2021

Appeal against the rejection of application for Rectification of mistake (ROM) by the AAR - The appeal filed against the ROM order is not maintainable in as much as the impugned order is not an appealable order u/s 100 of the CGST Act, 2017 - the ROM rejection order does not merge with the original advance ruling - Since the appeal is not maintainable, the question of addressing the issues raised in appeal as well as the condonation of delay application do not arise. - AAAR

View Source

← Previous Next →

Appeal against the rejection of application for Rectification of ...

Case Laws GST

February 24, 2021

You may also like:

Rectification of mistake - ITAT has allows appeal on merit & dismissed the assessee’s cross objections as infructuous regarding re-opening of assessment. Assesse not...

Jurisdiction of the Bench to Hear the application of Rectification of Mistake - recall of the entire order - an application for rectification of a mistake u/s129B (2) of...

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...

Rectification of mistake - AO has not disposed of the application filed u/s 154 by passing speaking order. - Thus, the rejection of succeeding application is not proper...

The case involved the maintainability of rectification applications u/s 35C of the Central Excise Act. The CESTAT held that orders under 35C are final, not deciding...

The High Court dismissed the petition seeking rectification of mistake in filing the wrong income tax return (ITR) format, as the assessee had full knowledge of filing...

Rectification u/s 154 - Deduction u/s 80IB - audit report in Form-10CCB was not filed along with the return of income - The ld. CIT(A) has rejected the appeals by...

Rejection of ITR by the CPC as defective u/s 139(9) - Return of income filed u/s 44ADA declaring the professional income as well as income from trading in shares -...

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...

Central Government notifies special procedure for rectification of orders issued u/ss 73, 74, 107, 108 confirming demand for wrong availment of input tax credit....

Condonation of delay in filing appeal - In the present case, in four months, around 121 days come, and the appeal was filed on 121st day. The appellate authority should...

Rectification of mistake - when there is no provision for condonation of delay for filing of the miscellaneous application, then the miscellaneous application filed...

Delay of 1190 days in filing appeal against order u/s 143(1) was condoned. Appellant filed rectification petition u/s 154 against order u/s 143(1) which was pending...

Time Limitation - appeal stands filed after the normal period of three months provided for filing an appeal as also even after the extended period of three months for...

Rectification of mistake - mistake apparent on the face of record or not - rectification of an order stems from the fundamental principle that justice is above all and...

Quick Updates: