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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HC determined the appeal delay was justifiable in a GST input tax credit dispute. The appellant had deposited pre-requisite amounts before formal appeal dismissal. Manual filing was permissible in December 2022 with no prohibition notifications. Electronic filing was impossible until the order's upload on GST portal on 17.01.2023. The appellant complied with Section 107(6b) of CGST Act by depositing Rs.82,000 in GST Electronic Cash Ledger and submitting via speed post. The Court condoned the delay, noting substantial compliance with statutory requirements including 10% pre-deposit of tax liability. The procedural delay was deemed insufficient grounds for dismissal given the appellant's efforts to meet statutory obligations. Petition allowed.
HC determined the appeal delay was justifiable in a GST input tax credit dispute. The appellant had deposited pre-requisite amounts before formal appeal dismissal. Manual filing was permissible in December 2022 with no prohibition notifications. Electronic filing was impossible until the order's upload on GST portal on 17.01.2023. The appellant complied with Section 107(6b) of CGST Act by depositing Rs.82,000 in GST Electronic Cash Ledger and submitting via speed post. The Court condoned the delay, noting substantial compliance with statutory requirements including 10% pre-deposit of tax liability. The procedural delay was deemed insufficient grounds for dismissal given the appellant's efforts to meet statutory obligations. Petition allowed.
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