The court dismissed the appeal filed by the petitioner on the ...

Delay in filing GST appeal not condoned beyond statutory limitation period.

Case Laws GST

October 23, 2024

The court dismissed the appeal filed by the petitioner on the ground of limitation. The petitioner relied on a notification dated 02.11.2023, which allowed appeals against orders u/ss 73 or 74 of the GST Act passed before 31.03.2023 to be filed by 31.01.2024 without being time-barred. However, the impugned order in the present case was passed on 20.07.2023, after the cut-off date mentioned in the notification. The court held that the notification did not aid the petitioner. Relying on the case of M/s Yadav Steels, the court observed that delay in filing an appeal cannot be condoned beyond the prescribed period of limitation under the Act. Consequently, the court found no merit in the writ petition and dismissed it.

View Source

← Previous Next →

The court dismissed the appeal filed by the petitioner on the ...

Delay in filing GST appeal not condoned beyond statutory limitation period.

Case Laws GST

October 23, 2024

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...

Delayed filing of appeal - relevant date for calculation of time limitation - from the date of pronouncement of the Judgment or from the date of uploading of the...

Condonation of delay in filing an appeal before AAAR against the order of AAR - the AAR was justified in rejecting the appeal on the ground of limitation as it was not...

Condonation of delay in filing appeal before Commissioner (Appeals) - sufficient reason for delay provided or not - The limitation for filing appeal as provided under...

Cancellation of registration of petitioner - request for revocation is not filed within the statutory limitation of 90 days - While some of them filed appeal beyond the...

Condonation of delay in filing appeal - The correct date of communication of the Order-in-Original is on record i.e. 07.05.2019, it is clear that the Appeal though filed...

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 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 of 80 days in filing the appeal - Time Limitation - As per Section 42 of PMLA, 2002 as mentioned above, the maximum limit to condone delay is (60...

The Calcutta High Court addressed the issue of condonation of delay in filing an appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017. The appeal...

Failure to File Appeal within prescribed period of limitation - The court observed that despite the various grounds raised by the petitioner, the failure to file an...

Condonation of delay - delay in filing an appeal before Commissioner (Appeals) - limitation provided under section 35 of the Act cannot be condoned in filing the appeal...

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...

Condonation of delay in filing appeal - sufficient cause for delay is given or not - the appeal was admittedly filed after expiry of total period of three months and...

Original order confirming GST demand was passed without opportunity of hearing. Appeal dismissed on limitation ground. Notification dated 02.11.2023 allows condonation...

Quick Updates: