https://www.taxtmi.com/article/detailed?id=12522 Tax deposited under a cancelled GST registration is not a valid tax collection and cannot be retained by authorities; amounts paid under a non-existent registration must be treated as lacking legal basis. Where an appeal or refund application is registered online within the statutory limitation, procedural deficiencies (such as missing physical documents) are curable and do not render the proceeding time barred; authorities must permit rectification and examine the substantive claim rather than reject it on hyper technical grounds. en-us Sat, 13 Apr 2024 09:20:34 +0530 Sat, 13 Apr 2024 09:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12522 Tax deposited under a cancelled GST registration is not a valid tax collection and cannot be retained by authorities; amounts paid under a non-existent registration must be treated as lacking legal basis. Where an appeal or refund application is registered online within the statutory limitation, procedural deficiencies (such as missing physical documents) are curable and do not render the proceeding time barred; authorities must permit rectification and examine the substantive claim rather than reject it on hyper technical grounds. Articles Goods and Services Tax - GST Sat, 13 Apr 2024 09:20:34 +0530 https://www.taxtmi.com/article/detailed?id=12522