Login
Login
HomeGSTGST Appeal Can't Be Rejected Merely Because DRC-07 Was Not Uploaded On...

GST Appeal Can’t Be Rejected Merely Because DRC-07 Was Not Uploaded On Portal: Bombay High Court

GST

Published on

By Mariya Paliwala
Bombay High Court Nagpur Bench

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Nagpur Bench of Bombay High Court has held that a GST appeal cannot be rejected merely because the assessee was unable to file the appeal electronically due to non-availability of Form DRC-07 on the GST portal. The appellate authority failed to consider the proviso to Rule 108 of the CGST Rules, 2017, which permits…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Direct Tax

Rejection of GST Refund Can’t Automatically Bar Deduction as Business Expenditure Under Income Tax Act: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...
Direct Tax

Investigation Wing Information Alone Can’t Establish Failure to Disclose Material Facts: ITAT Quashes Reassessment Beyond 4 Years

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...
Direct Tax

CWIP Accounting Doesn’t Determine Tax Character of Operational Expenditure; ITAT Rejects Rs. 66.65 Crore TDS Disallowance on Telecom Payments

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that  Capital...
Indirect Taxes

CESTAT Denies Service Tax Exemption on Rent to Educational Entity for Failure to Prove Tenant’s Educational Status

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi has held that...

More like this

Direct Tax

Rejection of GST Refund Can’t Automatically Bar Deduction as Business Expenditure Under Income Tax Act: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...
Direct Tax

Investigation Wing Information Alone Can’t Establish Failure to Disclose Material Facts: ITAT Quashes Reassessment Beyond 4 Years

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...
Direct Tax

CWIP Accounting Doesn’t Determine Tax Character of Operational Expenditure; ITAT Rejects Rs. 66.65 Crore TDS Disallowance on Telecom Payments

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that  Capital...

About us

About Jurishour – Juris Hour is an online news portal for reporting accurate and honest news, articles, judgments, Circulars, orders and notifications related to legal developments.

Company

Categories

© 2025 Juris Hour. All Rights Reserved.