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- Whether appeal can be allowed to file beyond the prescribed time limits ?
Whether appeal can be allowed to file beyond the prescribed time limits ?
Issue Favourable to Tax Payer ?:- yes
Held - In the case on hand, the ex parte summary order came to be passed on 25.07.2023. Aggrieved over the same, an appeal was belatedly .....
Issue Favourable to Tax Payer ?:- yes
Held - In the case on hand, the ex parte assessment order came to be passed on 31.08.2023. Aggrieved over the sam.....
Issue Favourable to Tax Payer ?:- yes
Held - Long after the expiry of the limitation, the present Writ Petitions have been filed and listed for admission. Although the Hon’bl.....
Issue Favourable to Tax Payer ?:- no
Held: The appellate authority refused to condone the delay of nearly two years as the power of cond.....
Issue Favourable to Tax Payer ?:- no
Held - In application for condonation of delay, the petitioner has pleaded that he downloaded the order for further proceedings i.e. for filing of .....
Issue Favourable to Tax Payer ?:- yes
Held: In the considered opinion of this Court, the appellate authority in rejecting the application for condonation of delay and as a consequence r.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?