Maintainability of appeal - appeal dismissed on the ground of ...

Case Laws GST

March 23, 2024

Maintainability of appeal - appeal dismissed on the ground of time limitation - non-submission of the certified copy. - Despite discrepancies raised by the respondent regarding the existence of the appeal in the online portal, the court found merit in the petitioner's submissions, affirming the timely filing of the appeal. Moreover, the court dismissed the notion that the appeal was time-barred due to the petitioner's failure to submit a certified copy of the original order, as evidence suggested otherwise. Consequently, the court set aside the impugned order and remitted the matter to the Appellate Authority for consideration on its merits in accordance with the law.

View Source

← Previous Next →

Maintainability of appeal - appeal dismissed on the ground of ...

Case Laws GST

March 23, 2024

You may also like:

Dismissal of an appeal due to the non-submission of a certified copy of the impugned order within the prescribed time frame. - The High court, upon reconsideration, held...

The appeal was initially rejected on the ground of limitation due to the non-availability of a self-attested copy of the order within the stipulated time frame as per...

Rejection of appeal filed by the petitioner - time limitation - self-certified copy of the decision or order was not made available within time as per proviso to Rule...

Maintainability of appeal - failure to submit certified copy of the order - extension of period of time limitation - compliance of the rules of natural justice or not -...

Non-Compliance of Pre-deposit - time limitation - Appellate Authority could not have dismissed the appeal on the ground that the prescribed mandatory appeal was made...

Challenged the order of cancellation of registration - appeal preferred was dismissed on the ground of limitation - The High Court allowed the writ petition, setting...

Determination of the limitation period for filing an appeal u/s 61 of the Insolvency and Bankruptcy Code, 2016, the scope of an "Aggrieved Person," and the principle of...

The High Court set aside the impugned order of adjudication and remitted the matter back to the respondent for fresh consideration. The appeal was dismissed on the...

The Appellate Tribunal Rules 2016 empower the Registrar to decline registration of an appeal when defects are not cured, and to grant time for curing defects. If defects...

Refund of SAD - rejection on the ground of time limitation - The issue of time limit for filing refund claim was subject matter of litigation before the Hon’ble High...

First time importers, verification of documents - submission of KYC documents and procedure to be followed

Refund claim - time limitation - excess payment of service tax - rejection of refund claim as barred by limitation of time on the ground of delay in filing such...

Assessee company failed to deduct tax at source as reflected in Tax Auditor's report. Demand u/s 201(1)/201(14) was barred by limitation. Assessee submitted that...

Maintainability of appeal - appeal filed by the petitioner was dismissed on the ground of limitation - The High court concluded that the petitioner's appeal was filed...

Maintainability of appeal - time limitation - Whether appeals filed without certified copies of the impugned orders, due to delays in obtaining them? - The Tribunal...

Quick Updates: