Delayed GST appeal allowed on merits by condoning delay following precedent established in identical case. Issue Whether the Appellate Authority was justified in rejecting the petitioner’s statutory appeal under Section 107 of the CGST/KGST Act solely on the ground of limitation (delay), or if the delay should be condoned to allow a decision on merits… Read More »
Reassessment Proceedings Initiated Beyond the Five Year Statutory Limitation Period Are Wholly Void and Untenable Reassessment Proceedings Initiated Beyond the Five Year Statutory Limitation Period Are Wholly Void and Untenable Issue Whether a reassessment notice issued under Section 25A read with Section 25(1) of the Kerala Value Added Tax Act, 2003, for the period 2009-10… Read More »
Denial of ITC Solely for Want of Transport Documents Without Testing Genuineness of Supply is Unsustainable Denial of ITC Solely for Want of Transport Documents Without Testing Genuineness of Supply is Unsustainable Issue Whether the Department is justified in denying Input Tax Credit (ITC) to the petitioner solely due to the absence of lorry receipts… Read More »