limitation
Direct Tax
Commissioner Cannot Revise Assessment U/s 263 After Due Inquiry: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...
GST
Unsigned GST Assessment Order Invalid: Andhra Pradesh High CourtÂ
The Andhra Pradesh High Court has held that a GST assessment order issued without...
Other Laws
Relevant Date For Determining Limitation Is Date Of Filing Of Complaint And Not The Date of Cognizance: Supreme Court
The Supreme Court held that the relevant date for determining limitation is the date...
Indirect Taxes
Limitation Can’t Bar Refund of Tax Paid by Mistake: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has allowed an...
Indirect Taxes
Limitation Not Applicable for Excess Service Tax Paid by Mistake: CESTATÂ
The Delhi Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held...
Indirect Taxes
Appeal Filed Within Limitation Must Be Heard on Merits; Later Pre-Deposit Cannot Lead to Rejection as Time-Barred: CESTAT
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
GST
Rectification Proceedings Must Be Considered While Computing Limitation for GST Appeals: Gujarat High CourtÂ
The Gujarat High Court has held that the period for filing an GST appeals...
Indirect Taxes
Limitation U/S 11B Not Applicable Where Credit Accrued U/R 6(3): CESTAT Allows Indiamart’s Service Tax Refund
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has allowed the...
Indirect Taxes
Limitation Can’t Defeat Substantive Right: Chhattisgarh HC Orders Refund of Service Tax; HoldsÂ
In a significant ruling reinforcing constitutional tax principles, the High Court of Chhattisgarh has...
Indirect Taxes
Extended Limitation Can’t Be Invoked on Mere 26AS Mismatch: CESTAT Quashes Service Tax DemandÂ
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad has quashed a service...
GST
Limitation Extension Granted By Supreme Court During COVID-19 Pandemic Only Applicable To Litigants And Not Dept: AP High Court
The Andhra Pradesh High Court has held that limitation extension granted by supreme court...
GST
S. 73 Of GST Act | Limitation Period To Be Computed From Due Date And Not From Extended Due Date: Patna High Court
The Patna High Court while staying the assessment order held that the limitation period...
Latest articles
Direct Tax
Commissioner Cannot Revise Assessment U/s 263 After Due Inquiry: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...
GST
Unsigned GST Assessment Order Invalid: Andhra Pradesh High CourtÂ
The Andhra Pradesh High Court has held that a GST assessment order issued without...
Company & PMLA
Sole Creditor Can’t Misuse IBC After Full Debt Repayment Offer: NCLAT Terminates CIRP Despite S. 7 Admission
The National Company Law Appellate Tribunal (NCLAT), Principal Bench, has delivered a significant ruling...
GST
GST Order Passed U/s 74 Quashed As SCN Was Issued U/s 73: Madras HC
The Madras High Court has held that tax authorities cannot adjudicate proceedings under Section...