limitation
GST
Rs. 97.26 Lakh ITC Demand Raised Through GST Refund Order Without Prior Show-Cause Process Stayed: Madras High Court
The Madras High Court has stayed a ₹97,26,820 input tax credit (ITC) demand raised...
GST
GSTAT Directs Deputy Commissioner to Attend Hearing After Dept. Representatives Fail to Check Taxpayer’s Reply
The GST Appellate Tribunal (GSTAT), Delhi Bench has criticised departmental representatives for appearing at...
GST
GST Appeals Filed Beyond 4 Months Can’t Be Entertained, Limitation Act S. 5 Excluded: Uttarakhand High Court
The Uttarakhand High Court has held that an appeal under Section 107 of the...
Direct Tax
S. 153C Limitation Runs From S. 127 Transfer Order, Not Satisfaction Note, Where Same AO Has Jurisdiction: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that where...
GST
GST Order Signed Within Limitation But Uploaded Next Day Remains Valid: Calcutta High Court
The Calcutta High Court has held that an adjudication order issued under Section 73...
GST
Taxpayer Can’t Be Left Remediless Over Limitation: Rajasthan HC Allows Time-Barred GST Appeal
The Rajasthan High Court has condoned the delay in filing a statutory appeal under...
Direct Tax
S. 148 Notice Issued After Limitation for AY 2015-16 Held Void: ITAT Quashes Reassessment as Time-Barred
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...
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...
Latest articles
GST
Rs. 97.26 Lakh ITC Demand Raised Through GST Refund Order Without Prior Show-Cause Process Stayed: Madras High Court
The Madras High Court has stayed a ₹97,26,820 input tax credit (ITC) demand raised...
GST
GSTAT Directs Deputy Commissioner to Attend Hearing After Dept. Representatives Fail to Check Taxpayer’s Reply
The GST Appellate Tribunal (GSTAT), Delhi Bench has criticised departmental representatives for appearing at...
GST
GST Portal Error Can Be Rectified When Attached Order Already Confirms Demand: Delhi High Court
The Delhi High Court has upheld a GST officer’s corrigendum correcting a portal-generated order...
Indirect Taxes
Customs Can’t Treat Gold Confiscation as Absolute When It Failed to Quantify Duty Needed for Redemption: Delhi High Court
The Delhi High Court has directed Customs authorities to release 12 confiscated gold bars...