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M.M. Motors v. Senior Joint Commissioner of Revenue – Calcutta High Court Clarifies Limitation for GST Orders under Section 73
Updates

M.M. Motors v. Senior Joint Commissioner of Revenue – Calcutta High Court Clarifies Limitation for GST Orders under Section 73

Team Gstindiaguide -
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Refund claim rejected as time-barred since application was filed beyond two years from date of export vessel departure.
Case Laws

Refund claim rejected as time-barred since application was filed beyond two years from date of export vessel departure.

Kirti Gupta -
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GST demand quashed as court held that bunching of show cause notices for multiple financial years violates Sections 73/74 and undermines taxpayer rights
Case Laws

GST demand quashed as court held that bunching of show cause notices for multiple financial years violates Sections 73/74 and undermines taxpayer rights

Kirti Gupta -
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Show cause notice under Section 73 quashed from enforcement as High Court holds jurisdictional challenge based on limitation requires judicial determination
Case Laws

Show cause notice under Section 73 quashed from enforcement as High Court holds jurisdictional challenge based on limitation requires judicial determination

Kirti Gupta -
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GST appeal dismissal quashed as delay caused by department’s failure to upload adjudication order held sufficient ground for condonation
Case Laws

GST appeal dismissal quashed as delay caused by department’s failure to upload adjudication order held sufficient ground for condonation

Kirti Gupta -
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High Court directs taxpayer to pursue statutory appeal under Section 107 despite limitation as demand order shall not be dismissed on delay if appeal is filed within extended period
Case Laws

High Court directs taxpayer to pursue statutory appeal under Section 107 despite limitation as demand order shall not be dismissed on delay if appeal is filed within extended period

Kirti Gupta -
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GST appellate rejection set aside as Court held “three months plus one month” under Section 107 means calendar months, not fixed 120 days
Case Laws

GST appellate rejection set aside as Court held “three months plus one month” under Section 107 means calendar months, not fixed 120 days

Kirti Gupta -
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Refund appeals dismissed as clause 5 of Notification No. 53/2023 was upheld; Court held limitation applies and notification cannot be struck down merely for being unfavourable
Case Laws

Refund appeals dismissed as clause 5 of Notification No. 53/2023 was upheld; Court held limitation applies and notification cannot be struck down merely for being unfavourable

Kirti Gupta -
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GST demand quashed as assessment order was passed beyond limitation despite extension notification applying only prospectively from 31.03.2023
Case Laws

GST demand quashed as assessment order was passed beyond limitation despite extension notification applying only prospectively from 31.03.2023

Kirti Gupta -
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GST Demand Stayed Due to Questionable Extension of Limitation under Section 73
Case Laws

GST Demand Stayed Due to Questionable Extension of Limitation under Section 73

Kirti Gupta -
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