Friday, February 13, 2026
TagsLimitation under GST

Tag: limitation under GST

Case Laws

Refund claim restored as limitation was wrongly computed ignoring CBIC circular clarifying relevant date for wrongly paid IGST

Kirti Gupta - 0
Case Laws

GST demand proceedings stayed as adjudication order under Section 73 was held prima facie unreasoned and passed without dealing with taxpayer’s reply

Kirti Gupta - 0
Case Laws

GST adjudication order remanded for fresh consideration as subsequent year’s proceedings were dropped, showing inconsistency in departmental stand

Kirti Gupta - 0
Case Laws

GST assessments quashed as Notification 56/2023 was held illegal for curtailing limitation and issued without proper GST Council approval

Kirti Gupta - 0
Case Laws

Refund of pre-deposit allowed as time bar under Section 54 held directory, not mandatory, ensuring Article 265 compliance

Kirti Gupta - 0
Case Laws

Refund rejection challenged as deficiency memo cannot reset limitation period under GST

Kirti Gupta - 0
Case Laws

Show-cause notice and demand challenged as Gujarat High Court found insufficient time given for GST audit compliance and granted interim protection

Kirti Gupta - 0
Case Laws

Appeal rejection on limitation stayed as rectification period was ignored; ITC denial on vehicle expenses for sand trading to be re-examined

Kirti Gupta - 0
Case Laws

Writ petition dismissed as appeal filed beyond extended Covid-19 limitation; GST law held to be a complete code excluding application of Limitation Act

Kirti Gupta - 0
Case Laws

GST appeal dismissed as High Court held that delay of three years cannot be condoned beyond the statutory limit of 30 days under Section...

Kirti Gupta - 0
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