Condonation of delay in filing appeal - extension of condonable ...

Case Laws GST

July 28, 2022

Condonation of delay in filing appeal - extension of condonable period - Validity of SCN and order cancelling the petitioners’ registration - The extension of limitation applied even to the condonable period, and not just to the prescribed period of limitation under Section 107 of the Act - Even a plain reading of the provision does not suggest that the orders need not be signed. At the least, the respondents/revenue should have appended digital signatures on the SCN and the above-mentioned order, as it has grave implications for the assessee. - HC

View Source

← Previous Next →

Condonation of delay in filing appeal - extension of condonable ...

Case Laws GST

July 28, 2022

You may also like:

Condonation of delay - Inordinate delay of 1085 days - Power of Commissioner to condone delay beyond condonable period - delay which is beyond the statutory period of...

Condonation of delay beyond condonable period - appeal rejected on the sole ground that the appeal filed by the appellant is beyond the condonable period i.e., 56 days -...

Condonation of delay in filing appeal - three months prescribed period and one month condonable period - Hon'ble Supreme Court has made it clear that what was extended...

Condonation of Delay - The petitioner is lethargic, but, certainly not an ignorant person and is knowing all fine niceties of law. Vigilant petitioner should have file...

Condonation of delay in filing appeal - though the Appellant had filed Appeal beyond the statutory period of 60(sixty) days, but it was filed within the condonable...

Discrepancies in disclosures while preparing Balance Sheet - Period of limitation for filing Complain by the ROC - Condonation of delay - the learned Trial Court...

Condonation of delay in filing appeal before the Commissioner (Appeals) - condonable period of limitation - No relief to the assessee from any superior authority be it...

Jurisdiction - condonation of delay beyond the period of 45 days - We have no doubt in our mind that the Appellant has missed the bus by causing delay in filing the...

Condonation of delay in filing appeal - cancellation of the GSTIN registration of the petitioner - It is true that the petitioner has not filed any application for...

Exemption u/s 11 - Application for condonation of delay in filing Form 10B u/s 119(2)(b) rejected - the provisions under Section 119(2)(b) has been enacted with a...

Condonation of delay of 584 days in filing revision - exclusion of COVID period - the delay in the instant case of 250 days even after ignoring the COVID period in terms...

Condonation of delay in filing appeal - “sufficient cause or reason” of delay - If the negligence or omission is a by-product of a deliberate attempt with mala fide...

Application for condonation of delay u/s 119(2)(b) - condonation of delay in filing returns and claiming refund - Section 119(2)(b) does not impose any limitation for...

Power of NCLT to condone the delay beyond 15 days - Condonation of Delay of 27 days in filing for restoration was admitted - It is beyond comprehension as to how such a...

Condonation of delay – Ignorance of law is not an excuse - delay not condoned - AT

Quick Updates: