Survey surrender characterisation determines whether mixed excess stock and business-linked cash face normal taxation or special deemed-income taxatio...
Limitation for Revenue appeals against refund sanction orders under Section 107(2) of the CGST Act runs from communication of the adjudicating order, construed for intra-departmental purposes as the date of its issuance. Online transmission of refund orders to the review module and their availability on the common portal constitutes service; internal administrative transmission cannot create an indefinite extension. The six-month appeal period may be extended by only one further month under Section 107(4). Post-audit dates and the separate recovery mechanism for erroneous refunds do not enlarge appellate limitation. Appeals filed beyond this period are time-barred and cannot be condoned.
Limitation for Revenue appeals against refund sanction orders under Section 107(2) of the CGST Act runs from communication of the adjudicating order, construed for intra-departmental purposes as the date of its issuance. Online transmission of refund orders to the review module and their availability on the common portal constitutes service; internal administrative transmission cannot create an indefinite extension. The six-month appeal period may be extended by only one further month under Section 107(4). Post-audit dates and the separate recovery mechanism for erroneous refunds do not enlarge appellate limitation. Appeals filed beyond this period are time-barred and cannot be condoned.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
