https://www.taxtmi.com/caselaws?id=409861 The appellant's appeal was rejected due to delay in filing, a time-barred refund application, a wrong claim of Input Tax Credit, and an undertaking not to file an appeal. The delay in filing was condoned due to the COVID-19 pandemic. The refund application rejection was upheld as the appellant failed to reply to a show cause notice. The appellant withdrew the inadmissible ITC claim during the hearing. By submitting an undertaking not to appeal, the appellant forfeited the right to appeal. The appeal was rejected without considering the merits, upholding the initial decision. en-us Wed, 30 Jun 2021 00:00:00 +0530 Wed, 26 Mar 2025 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409861 The appellant's appeal was rejected due to delay in filing, a time-barred refund application, a wrong claim of Input Tax Credit, and an undertaking not to file an appeal. The delay in filing was condoned due to the COVID-19 pandemic. The refund application rejection was upheld as the appellant failed to reply to a show cause notice. The appellant withdrew the inadmissible ITC claim during the hearing. By submitting an undertaking not to appeal, the appellant forfeited the right to appeal. The appeal was rejected without considering the merits, upholding the initial decision. Case-Laws GST Wed, 30 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409861