Refund claim time limitation was challenged - Appeal filed ...

Refund claim time limit challenged. Online GST appeal filed timely on 31.10.2022. Hard copy not required. Impugned order set aside.

Case Laws GST

August 2, 2024

Refund claim time limitation was challenged - Appeal filed online on GST portal on 31.10.2022 within prescribed period as per Rule 108(1) of GST Rules - Order appealed against was uploaded on common portal, thus filing hard copy not required u/r 108(3) proviso - Even otherwise, hard copy filing merely procedural - Impugned order rejecting appeal set aside, appellate authority directed to receive and dispose appeal on merits.

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Refund claim time limitation was challenged - Appeal filed ...

Refund claim time limit challenged. Online GST appeal filed timely on 31.10.2022. Hard copy not required. Impugned order set aside.

Case Laws GST

August 2, 2024

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