The High Court directed the respondents to allow the petitioner, ...

HC allows small biz to upload ITC certificate by condoning 2-day delay due to COVID-19 u/r 40(1)(b) after approval of composition scheme withdrawal.

Case Laws GST

July 19, 2024

The High Court directed the respondents to allow the petitioner, a small businessman, to upload the input tax credit certificate in the web portal by condoning the delay of 2 days in filing Form GST ITC-01 within the stipulated 30 days. The delay occurred due to the COVID-19 period, and the petitioner's application for withdrawal from the composition scheme was approved on 12th November 2021. The Joint Commissioner had accepted the petitioner's explanation and found the delay condonable, but did not identify any provision to allow it. The High Court held that Rule 40(1)(b) permits condonation of delay and directed the respondents to condone the delay and permit the petitioner to file Form GST ITC-01 in the peculiar circumstances.

View Source

← Previous Next →

The High Court directed the respondents to allow the petitioner, ...

HC allows small biz to upload ITC certificate by condoning 2-day delay due to COVID-19 u/r 40(1)(b) after approval of composition scheme withdrawal.

Case Laws GST

July 19, 2024

You may also like:

The High Court held that the delay of 80 days in filing the Return of Income should be condoned as the petitioner faced genuine hardship due to valid reasons arising...

Delay in depositing TDS amount ranging from 31 to 214 days due to COVID-19 pandemic constituted reasonable and sufficient cause. As per High Court [2023 (11) TMI 447],...

The court rejected the petitioner's application for condonation of a 216-day delay in filing their Income Tax Returns (ITRs). The reasons cited by the petitioner, delay...

Condonation of delay in filing the Income tax returns on the specified due date u/s 119(2)(b) - As per petitioner due to covid-19 pandemic and due to change of Auditors,...

Registration u/s 12A - Rejection of petitioner's application u/s 119(2)(b) for delay in filing audit report in Form-10B. Held that petitioners are entitled to succeed....

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 - inordinate delay of 508 days - “sufficient cause” - In case the delay is not condoned, it would amount to legalise an illegal and unconstitutional...

Seeking Condonation of Delay of 14 days in filing of the Appeal - It is really strange that the agency of the Government failed to seek the required information within...

Relaxation in adherence to prescribed timelines issued by SEBI due to Covid 19 - Circular

The High Court rejected the application for condonation of delay u/s 119 (2) (b) in filing income tax returns u/s 139 (1) or 139 (4) for AY 2022-23. The petitioner's...

Offence punishable u/s 276B - delay in depositing the TDS amount - reasonable cause- delay is ranging between 31 to 214 days - delay due to COVID-19 Pandemic situation -...

Exemption u/ 11 - declining to condone the delay in filing Form No.10B - mandate of section 119(2)(b) - at this stage, petitioner may approach CBDT under the aforesaid...

Condonation of delay of 1434 days - Section 35B(3) of CEA - delay due to illness of concern persons and misplacement of paper due to loss of memory - sub-section (5)...

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...

Delay in filing audit report u/s 119(2)(b) was condoned. Denial of deduction u/s 11(1) due to belated filing of Form 10B by 134 days was set aside. Court held that...

Quick Updates: