Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The AAAR rejected the appellant's appeal against a ruling concerning GST on rent received from Govt SWCBH as time-barred. Though the appellant claimed they never received communication of the original order, evidence showed the ruling was emailed on 12.02.2024 to the appellant's email address (provided in their Form GST ARA-01). Per Section 100(2) of CGST Act, appeals must be filed within 30 days, with provision for extension up to another 30 days for sufficient cause. Since the order was communicated on 12.02.2024, the appeal should have been filed by 13.03.2024. Without valid justification for the 22-day delay, the appeal was dismissed.
The AAAR rejected the appellant's appeal against a ruling concerning GST on rent received from Govt SWCBH as time-barred. Though the appellant claimed they never received communication of the original order, evidence showed the ruling was emailed on 12.02.2024 to the appellant's email address (provided in their Form GST ARA-01). Per Section 100(2) of CGST Act, appeals must be filed within 30 days, with provision for extension up to another 30 days for sufficient cause. Since the order was communicated on 12.02.2024, the appeal should have been filed by 13.03.2024. Without valid justification for the 22-day delay, the appeal was dismissed.
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