Tag Archives: Joint Commissioner of Commercial Taxes

High Court Condones 163-Day Delay In Filing GST Appeal To Permit Substantive Adjudication On Merits

By | August 20, 2026
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High Court Condones 163-Day Delay In Filing GST Appeal To Permit Substantive Adjudication On Merits Issue Whether an inordinate delay of 163 days in filing a statutory GST appeal under Section 107—which exceeds the one-month condonable window—can be condoned in exercise of writ jurisdiction to allow deciding the substantive challenge on merits. Facts Order-in-Original: An… Read More »

Export service tax demands cannot be sustained without examining transaction nature and LUT submissions.

By | July 10, 2026
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Export service tax demands cannot be sustained without examining transaction nature and LUT submissions. Issue Whether a tax demand can be summarily confirmed against an exporter under Section 73 solely for the non-furnishing of a Letter of Undertaking (LUT), without the adjudicating authority examining the core nature of the transactions as exports or reviewing the… Read More »