TaxTMI 
TaxTMI 
Appeal under GST
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....ppeal under GST<br> Query (Issue) Started By: - vignesh VSACCOUNTOPRIVATELIMITED Dated:- 16-6-2021 Last Reply Date:- 22-6-2021 Goods and Services Tax - GST<br>Got 8 Replies<br>GST<br>sir DRC-07 was issued on 05.12.2020 can appeal be preferred now, citing Supreme Court Limitation order! Reply By YAGAY andSUN: The Reply: Yes, you can file an appeal against Impugned Order by citing SC Limitation Or....
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....der due to COVID 19 Pandemic. Reply By vignesh VSACCOUNTOPRIVATELIMITED: The Reply: thank u sir. one more clarification recently there was a notification 24/2021 which restricts the time period for various acts under GST. my doubt 1. when such a supreme court order is still active y notification was issued. Reply By YAGAY andSUN: The Reply: Technically there cannot be any delay in filing of th....
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....e appeal in view of the order dated 27th April 2021 of the Hon'ble Supreme Court, granting extraordinary relief in time limit for filing of all appeals in supersession of any time limit specified in any law in India. Reply By ABHISHEK TRIPATHI: The Reply: Dear Vignesh Ji, I don't think the exception carved out under NN 24/2021 is in conflict with the order passed in Suo Moto No. 3 (Supreme Cour....
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....t). See we have Suo Moto No. 3 and Notification for extension of limitation. I have my reservation and doubts regarding the powers of Article 142 r/w Article 141, wide enough for such orders. The same has been beautifully explained and very well-articulated by the authors, in this article Extension of limitation during pandemic: An Indirect Tax Perspective Will always be better to have statute e....
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....xtended limitation than under 142 r/w. 141. Reply By vignesh VSACCOUNTOPRIVATELIMITED: The Reply: Thank u Abishek sir. in my case the appeal was to be preferred before 05.03.2021 and there is no extension given by the State Act or the central Act for the above period, so can i appeal citing Supreme Court Limitation order ? should i go to court or the Appellate authority can allow to file appeal!....
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.... Reply By ABHISHEK TRIPATHI: The Reply: Yes Sir, Hon'ble SC's order will work. Last year I used the same for VAT appeal (as like yours, it was not covered by notification). Reply By ABHISHEK TRIPATHI: The Reply: If you dont mind can we know under what provision the order was issued and summary thereof? Reply By KASTURI SETHI: The Reply: Dear Vignesh Ji, You should read all the ord....
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....ers of Hon'ble Supreme Court and not only Notification and and single order. Hon'ble Supreme Court has issued the following orders :- 1. Order dated 23.3.20 (It stands restored after Second Coronavirus wave attack). 2020 (5) TMI 418 - SC ORDER IN RE : COGNIZANCE FOR EXTENSION OF LIMITATION 2. Order dated 6.5.2020 2020 (5) TMI 671 - SC ORDER 3. Order dated 17.12.20 4.Order dated 8.3.21 ....
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....2021 (3) TMI 497 - SC ORDER 5. Order dated 27.4.21.2021 (5) TMI 564 - SC ORDER Do not read in isolation. You can file appeal in a routine manner/way/fashion mentioning all above orders. Common portal will accept the same.<br> Discussion Forum - Knowledge Sharing ....