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 HC set aside the appellate authority's order dismissing a GST appeal filed beyond the prescribed four-month limitation period under Section 107(4) of CGST Act, 2017. The Court held that Section 5 of the Limitation Act, 1963 applies for condonation of delay in GST appeals, as it has not been expressly or impliedly excluded by Section 107 of the CGST Act. Following established precedent, the Court ruled that the appellate authority was unjustified in rejecting the appeal solely on limitation grounds without considering condonation of delay. The matter was remanded to the appellate authority for fresh consideration of the condonation application.
The HC set aside the appellate authority's order dismissing a GST appeal filed beyond the prescribed four-month limitation period under Section 107(4) of CGST Act, 2017. The Court held that Section 5 of the Limitation Act, 1963 applies for condonation of delay in GST appeals, as it has not been expressly or impliedly excluded by Section 107 of the CGST Act. Following established precedent, the Court ruled that the appellate authority was unjustified in rejecting the appeal solely on limitation grounds without considering condonation of delay. The matter was remanded to the appellate authority for fresh consideration of the condonation application.
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