Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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The GST Appellate Tribunal filing deadline is extended up to 31 July 2026, subject to the statutory filing periods under section 112. For orders communicated before 1 May 2026, appeals may be filed by that date; for orders communicated on or after 1 May 2026, appeals must be filed within three months of communication. For orders passed before 1 February 2026, applications may be filed by that date; for orders passed on or after 1 February 2026, applications must be filed within six months of passing of the order.
The GST Appellate Tribunal filing deadline is extended up to 31 July 2026, subject to the statutory filing periods under section 112. For orders communicated before 1 May 2026, appeals may be filed by that date; for orders communicated on or after 1 May 2026, appeals must be filed within three months of communication. For orders passed before 1 February 2026, applications may be filed by that date; for orders passed on or after 1 February 2026, applications must be filed within six months of passing of the order.
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