🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans.

Time barred appeals to be accepted by GST Authorities in the light of undisputed ruling passed by Supreme Court by taking suo-moto cognizance of ongoing Covid-19 pandemic: High Court  

The issue that arises in this case is as to whether the impugned orders passed by the Joint Commissioner of Central Tax (Appeals – II) are liable to be set aside in the light of the judgments of the Supreme Court, In Re: Cognizance for Extension of Limitation wherein suo-motu cognizance has been taken of the on-going COVID-19 pandemic and limitation for various purposes including filing of statutory appeals, extended.

Original orders dated 28.05.2020 passed by the Assistant Commissioner of Central Tax, had been impugned before the first appellate authority. As per the provisions of the Central Goods and Services Tax Act, 2017, the period of limitation for filing of first appeal is 90 days, extendable by 30 days at the discretion of the appellate authority. The Supreme Court, vide judgment dated 23.03.2020, had extended limitation from 15.03.2020 till 14.03.2021 and, vide judgment dated 27.04.2021 until further orders.

In the light of the aforesaid undisputed position, the first respondent is directed to take it on file the appeals filed by the petitioner, hear the same and dispose the same on merits after hearing the petitioner, either virtually or otherwise in accordance with the Standard Operating Procedures in this regard, in accordance with law.

Thanks for this update. Suggest , pls share , name of City / Town & Date , AT THE BEGINING & "NOT AT THE END OF THE ARTICLE" . THANK YOU 💗.

ccc

UltraTech Cement to contest 7.92 crore GST demand notice on account of GSTR-2A and GSTR-3B mismatch.

25 Apr 2024   4.87k

ITC cannot be denied merely on the ground of non reflection in GSTR-2A : High Court

24 Apr 2024   11.09k

ITC Mismatch demand set aside by High Court because authorities failed to consider certificate obtained by buyer from the supplier and CA of supplier.

22 Apr 2024   9.24k

Taxpayer assigned to State GST Authorities cannot be assessed by Central GST Authorities and vice-a-versa: High Court

19 Apr 2024   6.21k

Govt defers implementation of Special Registration, Return Filing For Pan Masala, Gutkha Companies till May 15.

12 Apr 2024   4.58k

Quick Links

GST Library

Login
Register
About GST Library
Subscription (Pricing)
GST Updates
GST Calendar
GST Case Laws
GST Case Laws Sitemap
Full Site Search
GST Vides

GST Notifications
GST Act & Rules (Section-wise)
GST Act & Rules (Chapter-wise)
GST Forms
GST Forms (Category-wise)
GST Rates
Classification by CTA (Chapter-wise)
Classification by CTA (Search Tool)
E-way Bill
Finance Bill

E-invoice Applicability Calculator
Inverted Duty Refund Calculator
GST Set-off Calculator
ITC Reversal Calculator
GSTR-3B Manual
GSTR-9 Manual
GSTR-9C Manual

Others

GST e-books
GST Domains Sale
About Us
Our Services
Contact Us
Privacy Policy
Terms & Conditions

taxreply.com © 2024. All Rights Reserved