https://www.taxtmi.com/caselaws?id=754782 The Karnataka HC held that a notice and endorsement issued before expiry of the statutory appeal period under the Karnataka GST Act could not be sustained where no recorded reasons justified waiver or curtailment of that period under Section 78. As the appeal time under Section 107 had not expired, the impugned actions were illegal and arbitrary and were quashed. The Court also accepted that the amount already debited from the electronic credit ledger would count as the required 10% pre-deposit for the proposed appeal, and directed the appellate authority to decide the appeal according to law without insisting on any further pre-deposit. en-us Tue, 02 Apr 2024 00:00:00 +0530 Mon, 01 Jul 2024 08:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754782 The Karnataka HC held that a notice and endorsement issued before expiry of the statutory appeal period under the Karnataka GST Act could not be sustained where no recorded reasons justified waiver or curtailment of that period under Section 78. As the appeal time under Section 107 had not expired, the impugned actions were illegal and arbitrary and were quashed. The Court also accepted that the amount already debited from the electronic credit ledger would count as the required 10% pre-deposit for the proposed appeal, and directed the appellate authority to decide the appeal according to law without insisting on any further pre-deposit. Case-Laws VAT and Sales Tax Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754782