https://www.taxtmi.com/caselaws?id=770578 SC examined a GST case involving delayed return filing and Input Tax Credit (ITC) denial. The court permitted the petitioner to file an appeal within 45 days, directing the Appellate Authority to consider the case on merits. While upholding the original demand order, the SC emphasized procedural fairness and the right to challenge tax authorities' decisions through proper appellate mechanisms under the CGST Act. en-us Thu, 01 May 2025 00:00:00 +0530 Tue, 13 May 2025 09:17:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770578 SC examined a GST case involving delayed return filing and Input Tax Credit (ITC) denial. The court permitted the petitioner to file an appeal within 45 days, directing the Appellate Authority to consider the case on merits. While upholding the original demand order, the SC emphasized procedural fairness and the right to challenge tax authorities' decisions through proper appellate mechanisms under the CGST Act. Case-Laws GST Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770578